Heidkamp Manufacturing has grouped activities into five categories: Building, Repair, Computer, Machine, and Finishing. Building charges its costs to all of the other groupings based on square footage of floor space used. Repair charges its costs only to Machine and Finishing. Computer has both outside and inside business. It uses computer hours as the cost driver for charging costs of work performed. Currently, 30 percent of the computer service is provided to outside customers, while 70 percent goes to inside users. Machine uses setup hours as the cost driver for 40 percent of its costs. Machine hours is the cost driver for the other 60 percent. All costs of Machine are charged to products. Finishing uses transactions as the cost driver for 70 percent of its costs, and the other 30 percent has product flow time as the cost driver. All costs of Finishing are assigned to products. 

The current month's costs for each grouping, prior to charging costs from one grouping to another, are as follows:

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Building Repair $864,800 500,000 Computer 300,000 Machine 400,000 Finishing 200,000 Building The operating statistics for the month for each category follow: Repair Computer Machine Finishing Floor space (in sq. ft.).... 9,000 19,000 14,400 57,600 Repair hours... 8,000 22,400 9,600 Computer hours* 16,800 4,200 Setup hours 5,000 Machine hours. 100,000 Transactions 400,000 Product flow time (hours) 20,000 *The total computer hours are 30,000, but 30 percent of those relates to outside work. Therefore, 30 percent of the computer costs should be designated for outside work. During the month, a number of jobs were active. Two jobs were started and completed during the month. Following are the operating statistics for these two jobs: