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Activity and selected costs for three production departments (Training, Independent, and Commercial) and two service...

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Accounting

Activity and selected costs for three production departments (Training, Independent, and Commercial) and two service departments (Accounting and Facilities) at DuBay Films for the past month follow:
\table[[,Using Department,,],[Supplying Department,Accounting,Facilities,Training,Independent,Commercial],[Accounting,0,0.40,0.30,0.20,0.10],[Facilities,0.20,0,0.20,0.15,0.45],[Direct cost,$250,000,$214,500,$390,000,$207,000,$293,000
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