$67$

Following cost conter accounfing data about resource and service provision is available:

$\backslash$table$[[$From Gost Gsiter,To Cost Center$],[$Support Cost Centers,Operating Cost Centers$],[17,$Canteen,Materials,Production,$\backslash$table$[[],[$Admin$]]],[$H$,-,240,660,1,500,1,800],[$Gerifestr$,2,000,300,1,800,2,900,1,500]]$

The If Suppont Cost Center incurred primary overhead costs of $550,000$ EUR and its service output is measured in hours. The Canteen Support Cost Center incurred primary overhead costs in the amount of $125,000$ Eup and ifs service output is measured in meals.

Indicate the partial equation system according to the reciprocal method for each support cost center.

$\backslash$table$[[,],[,$Equation$]]$

d$)$

Assurne the following equations for each of the support cost centers:

II: $4,000$ hours $=600,000$ EUR $+2,000$ meals

Canteen $8,000$ meals $=126,480$ EUR $+160$ hours

Calculate the allocation rate in EUR for one meal $($canteen$).$

$\backslash$table$[[,$Allocation rate in EUR$]]$

Canteen $($EUR per meal$)$