Ouray Peaks, an ecotourism business, has two service centers—Human Resources and Financial Resources—that provide services to each other as well as to two revenue centers, Mountain Adventures and River Adventures. Data for the summer season are presented in E 7. Human Resources had total costs of $40,000; Financial Resources had total costs of $50,000. Human Resources’ costs are assigned based on the number of employees; Financial Resources’ costs are assigned based on the number of transactions. Overhead costs are applied on the basis of trips sold. Assign service center costs of Human Resources first and Financial Resources second using the step method.