The following costs were incurred in three operating departments and three service departments in Westmoreland Company. Label P1 Department Subassemblies Final assembly Marketing Building occupancy Research & development Supervision Direct Costs $554,000 779,000 289,000 89,000 124,000 49,000 P3 52 Use of services by other departments is as follows. User Departments Building Marketing Occupancy Sub- Service Cost Center assemblies Building occupancy 0.30 R&D 0.50 Supervision 0.30 Final Assembly 0.20 0.50 0.30 R&D 0.20 Supervision 0.10 0.20 0.10 0.10 The equation for department S1 (building occupancy) is: Multiple Choice The following costs were incurred in three operating departments and three service departments in Westmoreland Company. Label P1 Department Subassemblies Final assembly Marketing Building occupancy Research & development Supervision Direct Costs $554,000 779,000 289,000 89,000 124,000 49,000 P3 52 Use of services by other departments is as follows. User Departments Building Marketing Occupancy Sub- Service Cost Center assemblies Building occupancy 0.30 R&D 0.50 Supervision 0.30 Final Assembly 0.20 0.50 0.30 R&D 0.20 Supervision 0.10 0.20 0.10 0.10 The equation for department S1 (building occupancy) is: Multiple Choice