The Subject Company Bank has three revenue-generating departments: Checking Accounts, Savings Accounts, and Loans. The bank also has three service areas: Administration, Personnel, and Accounting. The direct costs per month and the interdepartmental service structure are as follows: Dept. Percentage of Service Used by Costs Admin. Person. Acct. Check. Savings Loanz 10 10 40 20 20 Administration $40,000 Personnel 23.000 10 Accounting 30.000 10 10 Checking 41.000 Savings 25.000 Loans 16.000 10 20 40 20 20 20 40