Ouray Peaks, an ecotourism business, has two service centers, Human Resources and Financial Resources. They provide services to each other as well as to two revenue centers, Mountain Adventures and River Adventures. Data for the summer season follow:

Human Resources had total costs of $40,000, and Financial Resources had total costs of $50,000. Human Resources’ costs are assigned based on the number of employees, and Financial Resources’ costs are assigned based on the number of transactions. Overhead costs are applied on the basis of trips sold. Assign service center costs using the directmethod.

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Human Financia Mountain Resources Resources Adventures Adventures River Number of 15 2,500 2,000 20 7,000 6,000 employees Number of 1,000 500 transactions Trips sold