Dr$.$ Lisa is evaluating her dental practice with her colleague, Dr$.$ Jason. Dr$.$ Lisa provides general dental services, while Dr$.$ Jason provides orthodontic care. They utilize shared business services $($including human resources, billing, and purchasing$)$ as well as shared maintenance services. Here is a summary of their costs and usages, where business services are allocated based on hours on task and maintenance costs are allocated based on square feet of space.

$\backslash$table$[[,$Business Services,Maintenance,Dental,Orthodontics$],[$Original cost$,$$$106,000,$$$54,000,$$$527,000,$$$378,000$