Font 1 Emphasis Heading 1 Normal Strong Paragraph Styles Reciprocal Method (takes all cross-supply among or between support centers) Let HR be the total cost of the HR Center Let HK be the total cost of the HK Department = HR 300,000+ [1/6] HK -- (1) 1/6 is the proportion of HK services used by HR [1,000 SF of a total of 6,000 SF supported by HK] HK 100,000+ [1/4] HR -- (2) % of the employees outside HR are in HK (5 of 20 employees) Two linear equations and two unknowns. Need to solve them.