Gibson Information Services, Incorporated, has two service departments: human resources and billing. Gibson's operating departments, organized according to the special industry each department serves, are health care, retail, and legal services. The billing department supports only the three operating departments, but the human resources department supports all operating departments and the billing department. Other relevant information follows.

$\backslash$table$[[,$Human Resources,silling,Health Care,Retail,Legal Services$],[$Number of employees,$2,50,197,147,106],[$Annual cost$",$$$900,000,$$$2,110,000,$$$6,070,000,$$$4,870,000,$$$2,870,000$