Anderson Steel has two profit centers: Ingots and Stainless Steel. These profit centers rely on services supplied by two service departments: electricity and water. The profit centers' consumption of the service departments (in millions) is given in the following table:

Service consumed by Service departments Profit centers Electricity Water Ingots Stainless Steel Costs Incurred (thousands) $120.000 $80.000 Service provided by Electricity (million kwh) 3,000 3,000 3,600 2.400 Water (million gallons) 1.200 800 1,200 2.400