Using the reciprocal services method, which of the following equations represents the algebraic expressions for the two equations needed to capture the total costs of a Janitorial Department (J) that includes not only $500,000 of direct costs but also 25% of the Maintenance Department (M) cost and the Maintenance Department that includes not only $450,000 of direct costs but also 30% of the Janitorial Department?A. J = $500,000 + (0.25 ÷ M) and M = $450,000 + (0.30 ÷ J)
B. J = ($500,000 × 0.25) + M and M = ($450,000 × 0.20) + J
C. J = $500,000 - (0.25 × M) and M = $450,000 - (0.20 × J)
D. J = $500,000 + (0.25 × M) and M = $450,000 + (0.20 × J)