SN childcare ("SN") is a mid-sized childcare operator in Singapore. It operates in 12 locations across the island. Its headquarters is located in its first centre in Orchard Road The corporate office consists of three departments: Admin, Marketing and Facilities. The three departments exist purely to support the 12 childcare centres. Currently, the costs of the support departments are allocated equally to each childcare centre regardless of size The following table shows the annual budget of each support department and usage of their services Provider of services Admin Marketing Facilities Total User of services 590 10% Admin Marketing Facilities Childcare centres 28% 22% 50% 100% 85% Annual budgeted dept. costs S890,000 $1,100,000 $890,000 $2,880,000