1~4

The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year Factory Administration Custodial Services $ 985,325 42,911 61,544 65,540 919,272 867 258 1 Personnel Maintenance Machining overhead Assembly -overhead Total cost $3,041,850 The company allocates service department costs to other departments in the order listed below Square Feet of Number of Labor Space Labor- Machine- Total Direct Employees HoursOccupied HoursHours Department Factory Administration Custodial Services Personnel Maintenance Machining Assembly 26 14.500 8.100 8,600 17,6004,800 52,600 19.400 TUL 17 56 96 144 120,00075,00040,000 161.250 160,00025,000 232,000 53,750 350 358,300 147 300 272,000 215,000 Machining and Assembly are operating departments, the other departments are service departments Factory Administration is allocated on the basis of labor-hours; Custodial Services on the basis of square feet occupied. Personnel on the basis of number of employees: and Mairtenance on the basis of machine- hours