Activity and selected costs for three production departments $($Training$,$ Independent, and Commercial$)$ and two service departments $($Accounting and Facilities$)$ at DuBay Films for the past month follow:

$\backslash$table$[[$Supplying Department,Using Department$],[$Accounting$,$Facilities,Training,Independent,Commercial$],[$Accounting$,\{$

$\backslash$table$[[0],[0\mathrm{.}10]]\},\{$

$\backslash$table$[[0\mathrm{.}40],[0]]\},0\mathrm{.}20,0\mathrm{.}10,0\mathrm{.}30],[$Facilities$,,0\mathrm{.}10,,0\mathrm{.}20,,0\mathrm{.}60],[$Direct cost$,$$$260,000,,$$$219,500,$$$400,000,$$$208,000,$$$294,00$