Madison Park Co$-$op$,$ a whole foods grocery and gift shop, has provided the following data to be used in its service department cost allocations:

$\backslash$table$[[,$Service Departments,Operating Departments$],[,$Administration,Janitorial,Groceries,Gifts$],[$Departmental costs before allocations,$$190,000,$$$70,000,$$$3,840,000,$$$330,000$