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 Departme$$t$],[$Supplying Department,Accounting,Facilities,Training,Independent,Commercial$],[$Accounting$,0,0\mathrm{.}40,0\mathrm{.}30,0\mathrm{.}20,0\mathrm{.}10],[$Facilities$,0\mathrm{.}20,0,0\mathrm{.}20,0\mathrm{.}40,],[$Direct cost$,$$$190,000,$$$184,500,$$$330,000,$$$201,000,$$$287,000$