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Department Subassemblies Final assembly Marketing Building occupancy Research & development Supervision Direct Costs $565,000 790,000 300,000 100,000 135,000 60,000 Label P1 P2 P3 S1 S2 S3 Use of services by other departments is as follows Service Cost Center Building occupancy RSD Supervision Sub- assemblies 0.30 0.59 Final Assembly 0.25 0.50 9.30 User Departments Building Marketing Occupancy 0.20 R&D 0.1e Supervision 0.15 9.20 0.10 e. 10 The equation for department (subassemblies) is