1. Calculate the allocation rations for the four departments in preparation for the reciprocal method.
2. Develop a simultaneous equations system of total costs for the support departments. Solve for the total reciprocated costs of each support department.
3. Using the reciprocal method, allocate the fully reciprocated costs of the Power and Maintenance departments to the Grinding and Assembly departments.
4. What if the Maintenance department used only 100,000 kilowatt-hours? How would that affect the allocation of Power department costs to the Grinding and Assembly departments?