(Algebraic method) The following chart indicates the percentage of support department services used by other departments. Service departments are designated S1, S2, and S3; operating departments are designated RP1 and RP2.

SERVICES USED

Department

S1

S2

S3

RP1

RP2

S1

n/a

10%

20%

30%

40%

S2

40%

n/a

30

20

10

S3

20

30

n/a

40

10

Direct costs of the period were $170,000, $360,000, and $600,000 for S1, S2, and S3,respectively. Allocate the support department costs to the operating departments using the algebraic method.