The 2 queries:
SELECT IIf(ReciprocityCount>FG,(ReciprocityCount-FG),0) AS ReciprocityBillCount,
ReciprocityBillCount*PG AS ReciprocityCost, RegularCount*PG AS RegularCost,
(ReciprocityCost+RegularCost+ReciprocityOptCost) AS TotalCost, (TotalCost-AmountPaid) AS BalanceDue,
(AmountPaid*1) AS...