Ithacor Training Inc. started as a single facility for job retraining in Ithaca, New York. The company recently expanded to a new, much larger, second facility in Cortland. The company provides meals from the cafeteria in the Cortland facility to the employees at both locations. Ithacor Training also has a common cleaning crew, and an HR department that provides hiring and job placement for the retrained workers. The company is interested in how the support costs can best be assigned to the facilities which should be held responsible. Information about the costs for the support departments and the consumption of that support is provided here.$$