Woodstock Binding has two service departments, IT $($Information Technology$)$ and HR $($Human Resources$),$ and two operating departments, Publishing and Binding.

Management has decided to allocate IT costs on the basis of IT Tickets $($issued with each IT request$)$ in each department and HR costs on the basis of employees in each department.

The following data appear in the company records for the current period:

$\backslash$table$[[,$IT$,$HR$,$Publishing,Binding$],[$IT tickets,$0,1,100,1,100,3,300],[$Employees$,16,0,24,40],[$Department direct costs,$$153,000,$$$250,400,$$$430,000,$$$390,000$