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If you wanted to use an independent-samples t-test and your data were not normally distributed, you might use a Mann-Whitney U.
Reciprocal Method
An accounting technique used in managerial accounting to allocate costs between support departments, taking into account the mutual services they provide to each other.
Sequential Method
An approach to cost allocation in which support department costs are allocated to other support and operating departments sequentially, one after another, based on a predetermined order.
Reciprocal Services
Services exchanged between departments within an organization, used in cost accounting to allocate service department costs to producing departments.
Reciprocal Services
Services exchanged between departments within an organization or between companies without direct monetary payment, often valued and accounted for through internal mechanisms.
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