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$,0\mathrm{.}15,0,0\mathrm{.}25,0\mathrm{.}50,],[$Direct cost$,90,000,$$$134,500,$$$230,000,$$$191,000,$$$277,000$