We will investigate the methodolgy for developing a system of linear equations based on data given.
We will first define the variables pertaining to number of locks re-keyed by each of the locksmith as follows:

Now we will express the rates charged by each locksmith for a house-call. This is expressed as a fixed base rate set by each locksmith on their own.

Next we will express the rates charged per each number of locks re-keyed by each of the locksmith as follows:

The above charges are variable charges i.e they depend on the total number of locks re-keyed by each locksmith. The Job charges can then be calculated as:

The total receipt charged by each locksmith for any house-call job can be expressed in terms of the House-call rate and the amount charged for the job as follows:

The above total receipts charged by each of the locksmith serves as a system of equations:
