departments based on the number of employees, and Maintenance costs are allocated based on number of service calls. Information about these departments is detailed in the following table:

$\backslash$table$[[,\backslash$table$[[$Personnel$],[$Department$]],\backslash$table$[[$Maintenance$],[$Department$]],\backslash$table$[[$Molding$],[$Department$]],\backslash$table$[[$Assembly$],[$Department$]]],[$Number of employees,$28,10,41,49],[$Number of service calls,$57,41,168,112],[$Department cost$,$$$15,000,$$$11,400,$$$72,000,$$$69,000$