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Memorial Services, Incorporated ( MSI ) has three service departments ( IT , Accounting, and HR ) and two production departments ( West and East

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Memorial Services, Incorporated (MSI) has three service departments (IT, Accounting, and HR) and two production departments (West and East). The usage data for each of the service departments for the previous period follow:
\table[[,IJ,Accounting,HR,West,East],[IT,--,0%,20%,40%,40%
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