Swifty Computer Concepts has three operational units and two support units Information on the departments is as follows

$\backslash$table$[[$Supoort Departments,Costs,Hours Used,Sq Feet$],[$Frilities$,$$$18,000,400,],[$Information Spstems,$73\mathrm{.}000,,103\mathrm{.}000],[$Operating Urit$],[$Cenodting$,89\mathrm{.}000,600,206,000],[$Software$,65,000,300,112,000],[$Truining$,109,000,3000,618,000]]$

Dean Moore, in the accounting department, has been asked to determine the total coat of each operating unit. The indormation sytems department allocates costs based on the hours used. At the same time, facilties alocabe costs tased on the square foot age: The company currently uses the reclorocal method to atocate support departinent costs iDo not round the intermeifite cataduatons. Round enneen ts $0$ decinal places. es $5\mathrm{.}275$

Conoulting $ $$

Software $ $$

Training

$ $$