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 S1 (building occupancy) is:
Definitions:
Medicare Taxes
Taxes collected in the United States to fund the Medicare program, typically withheld from employee earnings.
Union Dues
Fees paid by workers to labor unions for membership and benefits.
Medical Insurance
A policy that covers the cost of an insured individual's medical and surgical expenses, either directly paid to the healthcare provider or reimbursed to the insured.
Federal Income Taxes
Federal government-imposed charges on the yearly earnings of individuals, corporations, trusts, and other legal entities.
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