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Answer (D) is correct . The reciprocal method involves mutual allocations of service costs among service departments. For this purpose, a system of simultaneous equations is necessary. The total costs for the Quality Control Department consist of $350,000 plus 25% (10,000 hours ¡Â 40,000 hours) of maintenance costs. The total costs for the Maintenance Department equal $200,000 plus 20% (7,000 hours ¡Â 35,000 hours) of quality control costs. These relationships can be expressed by the following equations: ? Q = $350,000 + .25M M = $200,000 + .2Q To solve for Q, the second equation can be substituted into the first as follows:Answer (A) is incorrect because The total quality control costs to be allocated equal $421,053.
Answer (B) is incorrect because The total quality control costs to be allocated equal $421,053.
Answer (C) is incorrect because The total quality control costs to be allocated equal $421,053.