Prosperous Bank has three support areas (administration, human resources, and accounting) and three revenue-generating areas (checking accounts, savings accounts, and loans). Monthly direct costs and the interdepartmental support structure are shown below: Percentage of Service Used by Department Direct Costs Admin. Human Resources Accounting Checking Savings Loans Administration 10 $1,404,000 10 30 40 10 Human resources 936,000 10 10 30 20 30 Accounting 780,000 10 10 40 40 20 20 Checking Savings Loans 1,755,000 1,638,000 877,500