Using the reciprocal services method, which of the following equations represents the algebraic expression for the total costs of a Janitorial Department (J) that includes not only $350,000 of direct costs but also 30% of the Maintenance Departments (M) cost?
a. J = $350,000 + (0.30 + M)
b. J = ($350,000 \times 0.30) + M
c. J = $350,000 - (0.30 \times M)
d. J = $350,000 + (0.30 \times M)