Dill Shipyards operates a dry dock on the East Coast, where It bullds and repairs ships. The company's Payroll Department supports its two divisions, Naval and Private. The Naval dlvision has contracts with the Department of Defense and the Prlvate division works primarily with commercial shippers, speclallzing In tankers$.$ The annual cost of the Payroll Department is $$8\mathrm{.}8$ million.

Selected data for the two divisions for the most recent year follow:

$\backslash$table$[[,$Number of$,$Total Payroll$],[$Employees$,($$$000),],[$Naval$,12,180,$$$554,400$