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Seafood Industries has three service departments: corporate wide advertising; legal; and human resources that are respectively allocated based on revenue, usage, and number of employees.

Seafood Industries has three service departments: corporate wide advertising; legal; and human resources that are respectively allocated based on revenue, usage, and number of employees. Allocation information regarding all the departments is:
\table[[,Service Departments,,Operating Departments,C,Total],[,Advertising,HR,Legal,A,B
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