Company X has two main departments – PW and PC - and two

support departments - SM and SP. The company is interested in using the

reciprocal allocation method. The following data from operations were collected

for analysis:

Budgeted manufacturing overhead costs:

• Support Dept SM = $660000
• Support Dept SP = $507729
• Operating Dept PW = $1320000
• Operating Dept PC = $880000

Services provided:

• By SM (budgeted labor-hours):

• to

  SP = 2200

• to

  PW = 15200

• to

  PC = 10000

• By SP (Number of employees serviced):
• SM = 18
• PW = 78
• PC = 50

Which of the following

linear equations represents the complete reciprocated cost of the SP department?