Valron Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly.

$\backslash$table$[[,$Support Departments,Producing Departments,,$],[,\backslash$table$[[$Human$],[$Resources$]],\backslash$table$[[$General$],[$Factory$]],,],[$Firect costs,$$160,000,$$$340,000,$$$114,600,$$$93,000$