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$,0,0\mathrm{.}40,0\mathrm{.}30,0\mathrm{.}20,0\mathrm{.}10],[$Facilities$,0\mathrm{.}20,0,0\mathrm{.}20,0\mathrm{.}15,0\mathrm{.}45],[$Direct cost$,$$$250,000,$$$214,500,$$$390,000,$$$207,000,$$$293,000$