The following set up is a system of simultaneous linear equations to allocate costs using the reciprocal method.Matrix algebra is not required.The following costs were incurred in three operating departments and three service departments in Reality Company. 
Use of services by other departments is as follows. 
The equation for department P2 (final assembly) is:
Definitions:
Two-Part Tariff
A pricing method that involves a fixed fee plus a variable charge based on the quantity of goods or services consumed.
Peak-Load Pricing
Peak-load pricing is a pricing strategy where prices are higher during periods of high demand and lower during periods of low demand to manage demand and maximize profits.
Intertemporal Price Discrimination
A pricing strategy where businesses charge different prices for the same product or service at different times to maximize profits.
Vacation Packages
Pre-arranged travel plans combining elements like accommodation, transportation, and activities into a single purchase, often offering cost savings.
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