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

$\backslash$table$[[,$sourcife,nnerytinne,neconhtw,$],[$Sourcing$,-,28,e,49\mathrm{.}860,],[$Operatiors$,10,206,,6,,6,50,698]]$

The costs incurred in the plant are as follows:

$\backslash$table$[[$Departments$,\backslash$table$[[$Deoartnental$],[$tests$]]],[$sourcing$,$S $216,026],[$Operations$,290\mathrm{.}100],[$Assenbzy$,444,$er$],[$finisting$,29,$ bak$],[$Tctal$,51,239,060$