Denver Company's human resources department gives training and other services to the company's three operating departments and to one service department. The assembly department has 82 employees; the completing department has 16 employees; and the sales department has 9 employees. The service department to which human resources gives services is the maintenance department, which has 13 employees. The human resources department costs are owed using the direct method and based on the number of employees, and the net amount of costs for the department is $187,000.