Logan Products has two production departments assembly and finishing These are supported by two service departments$-$sourcing $($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 thie olher depariments.

$\backslash$table$[[,$Laber Hau,Departments$],[,$Sourcing,Operations,Assenbly,Finishing$],[$Soureing$,,29,900,49,Ba6,66,900],[$Operations$,10,060,$:$,69,600,50,960]]$

The costs incurred in the plant are as follows:

$\backslash$table$[[,$Departmental$],[$Depertments$,$Costs$],[$Sourcing$,$$$192,000$