Using the reciprocal services method, which of the following equations represents the algebraic expressions for the two equations needed to capture the total costs of a Janitorial Department (J) that includes not only $350,000 of direct

1 costs but also 30% of the Maintenance Department (M) cost and the Maintenance Department that includes not only $50,000 of direct costs but also 50% of the Janitorial Department?

1. J = $350,000 - (0.30 x M) and M = $50,000 - (0.50 x J)

2. J = $350,000 + (0.30 + M) and M = $50,000 + (0.50 + J)

3. J = ($350,000 x 0.30) + M and M = ($50,000 x 0.50) + J

4. J = $350,000 + (0.30 x M) and M = $50,000 + (0.50 x J)