Jamison Company uses the reciprocal services method to allocate support department costs and has gathered the following information: What are the correct equations to represent (a) the total Janitorial (J) costs and (b) the total Cafeteria (C) costs?

Reciprocal Services Method

An accounting method used to allocate costs between departments of an organization that provide services to each other.

Support Department Costs

Expenses incurred by service departments that do not directly produce goods but support other departments that do.

Total Janitorial Costs

The complete expenses associated with cleaning and maintaining a facility.