This assignment focuses on the apportionment of overhead costs, specifically using the reciprocal method. It presents two products (P1 and P2) that share common facilities with service departments S1 and S2. The assignment requires the calculation of indirect manufacturing expenses for each product, as well as the allocation of service department costs to each product. The solution involves step-by-step calculations, including the determination of apportionment factors for S1 and S2, followed by the application of these factors to allocate costs to P1 and P2.