Baldwin Enterprises has two service departments, Personnel and Legal, and two operating divisions, Eastern and Western. Personnel costs are allocated on the basis of employees and Legal costs are allocated on the basis of hours. A summary of Baldwin operations follows:

$\backslash$table$[[,$Personnel,Legal,Eastern,Western$],[$Employees$,-,40,120,40],[$Hours$,10,800,-,5,400,1,800],[$Department direct costs,$$450,000,$$$310,000,$$$1,350,000,$$$940,000$