Northwest Publishing Company has two Service Departments and two Operating Departments. Administration costs are allocated using the Number of Employees; Maintenance is allocated using the Square Feet of Floor Space. Use the information provided in the table and consider questions regarding using matrix algebra to allocate service department costs.

	Service Departments		Operating Departments
	Administration	Maintenance	Binding	Printing
Costs	$ 210,000	$ 105,000	$ 400,000	$ 600,000
Number of employees	50	100	200	100
Square feet of space	12,000	6,000	48,000	90,000

- In setting up the initial matrix, provide the numeric value for row 2 column 4
- In setting up the initial matrix, provide the numeric value for row 1 column 3.

- In setting up the initial matrix, provide the numeric value for row 3 column 3.