Downhill Manufacturing produces snow skis in a two-step production process - cutting and laminating.The manufacturing center is supported by two service centers - a health clinic and a janitorial service.The following table reveals certain facts about each activity:

Health clinic Janitorial Cutting Laminating service department department Employees 2 4 10 15 Square footage 1,200 600 12,000 8,000 Cost incurred $ 180,000 $ 125,000 $ 700,000 $ 800,000