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

$\backslash$table$[[,\backslash$table$[[$Support$],[$Departments$]],\backslash$table$[[$Producing$],[$Departments$]]],[,\backslash$table$[[$Human$],[$Resources$]],\backslash$table$[[$General$],[$Factory$]],$Fabricating,Assembly$],[$Direct costs,$$165,000,$$$360,000,$$$114,500,$$$92,000$