Using the reciprocal services method, which of the following equations represents the algebraic expressions for the two equations need an Accounting Department $($A$)$ that includes not only $$200,000$ of direct costs but also $15\%$ of the Human Resources $($HR$)$ cost and a H that includes not only $$540,000$ of direct costs but also $20\%$ of the Accounting Department?

a$.HR=$$$200,000+(0\mathrm{.}20A)$ and $A=$$$540,000+(0\mathrm{.}15HR)$

b$.A=$$$200,000+(0\mathrm{.}15HR)$ and $HR=$$$540,000+(0\mathrm{.}20A)$

c$.HR=$$$200,000+(0\mathrm{.}20HR)$ and $A=$$$540,000+(0\mathrm{.}15A)$

d$.A=$$$200,000+(0\mathrm{.}20HR)$ and $HR=$$$540,000+(0\mathrm{.}15A)$