Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly.

$\backslash$table$[[,$Support Departments,Producing Departments$],[,\backslash$table$[[$Human$],[$Resources$]],\backslash$table$[[$General$],[$Factory$]],$Fabricating,Assembly$],[$Direct costs,$$170,000,$$$370,000,$$$114,000,$$$96,000$