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$[[,$Using Department$],[$Supplying Department,Accounting,Facilities,Training,Independent,Commercial$],[$Accounting$,0,0\mathrm{.}30,0\mathrm{.}20,0\mathrm{.}10,0\mathrm{.}40],[$Facilities$,0\mathrm{.}20,0,0\mathrm{.}10,0\mathrm{.}20,0\mathrm{.}50],[$Direct cost$,$$$150,000,$$$164,500,$$$290,000,$$$197,000,$$$283,000$