Company Y has two service departments, D1 and D2, and two production departments, P1 and P2

			services	Provided	to
Activity	Costs	D1	D2	P1	P2
D1	90000		15%	35%	50%
D2	60000	20%		55%	25%

Required:

1. Set up algebraic equations in linear forms for each activity to express reciprocal relationship
2. Solve the set of linear equation to obtain complete reciprocated costs of each support department
3. Allocate reciprocated costs of D1 and D2 to each department

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