Edward is the operating manager of Waterway, a company that manufactures three different types of all$-$terrain vehicles: fourwheelers, personal watercraft, and snowmobiles. Naturally, Edward has the opportunity to test all of these products for qualitycontrol purposes.

At the end of the year, Edward needs to perform a profitability analysis for each product line to better evaluate the company's pricing strategy. He has a gut feeling that the company has room to increase selling prices in the snowmobile category, but he wants to see what the financials look like before he makes a case to the CEO. He has gathered the following information. The costs for the three support departments, Payroll, Maintenance, and IT$,$ are allocated to the product lines according to number of employees, maintenance hours used, and IT hours used, respectively.

Sales $\frac{\text{F}\text{o}\text{u}\text{r}-\text{W}\text{h}\text{e}\text{e}\text{l}\text{e}\text{r}\text{s}}{\text{\$}1,126,000}\frac{\text{P}\text{e}\text{r}\text{s}\text{o}\text{n}\text{a}\text{l}\text{W}\text{a}\text{t}\text{e}\text{r}\text{c}\text{r}\text{a}\text{f}\text{t}}{\text{\$}1,406,000}\frac{\text{S}\text{n}\text{o}\text{w}\text{m}\text{o}\text{b}\text{i}\text{l}\text{e}\text{s}}{\text{\$}1,983,000}$

$\backslash$table$[[,$Payroll,Maintenance,IT$,$Four$-$Wheelers,Watercraft,Snowmobiles$],[$Costs$,$$$94,000,$$$115,000,$$$252,000,$$$847,000,$$$1,152,000,$$$1,756,000$