Donovan 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 Profit Center Profit Center Electricity Water Ingots Stainless Steel Costs incurred (thousands) $80,000 $60,000 Service provided by Electricity (million kwh) 2,500 2,500 3,000 2,000 Water (million gal.) 1,000 800 1,000 2,000