While using the reciprocal method:

Step 1: Determine the linear equations for each of the support departments. The left side of the equation represents the budgeted costs incurred for the department that you are preparing the linear equation for. The right side of the equation has two components and represents the proportion (or percentage) of the department services that are used by the other support department. For example, the HR linear equation the right side of the equation represents the proportion of Information Systems services used by the Human Resource department. (Abbreviations used: HR = human resources; IS = information system.)

Budget cost before inter department: Budget costs incurred before inter department cost: Support Departments: HR = 72,700, IS = 234,400. Operating Dept: Corporate Sales = $998,270, Consumer Sales = 489,860

Support work supplied by human resource based on number of employees: HR = 0, IS = 21, Corporate sales = 42, Consumer sales = 28

Support work provided by IS (in minutes): HR= 320, Corporate Sales = 1920, Consumer sales = 1600

I need to determine the linear equations for each of the support departments and then allocate the support department costs to the operating departments using the reciprocal method.

Round proportions to five decimal points and final answers to nearest whole dollar