Logan Products has two production departments$-$assembly and finishing. These are supported by two service departmentssourcing $($purchasing and handling of materials and human resources$)$ and operations $($work scheduling, supervision, and inspection$).$ Logan has the following labor hours devoted by each of the service departments to the other departments.

$\backslash$table$[[,,$Labor Hours,Departments$],[,$Sourcing,Operations,Assembly,Finishing$],[\backslash$table$[[$Sourcing$],[$Operations$]],10,{000}^{-},20,000,40,000,60,000.]]$

The costs incurred in the plant are as follows:

$\backslash$table$[[$Departments$,\backslash$table$[[$Departmental$],[$Costs$]]],[$Sourcing$,$$$171,000$