Actlvity 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 Departmant,,,Ing Departm,,$],[$Accounting$,$Accounting,Pacilities,Training,Independent,Commercial$],[$Pacilities$,0,0\mathrm{.}40,0\mathrm{.}30,0\mathrm{.}20,0\mathrm{.}10],[$Direct cost$,\backslash$table$[[0\mathrm{.}15],[$$$280,000$