A furniture making business manufactures quality furniture to customers' orders. It has three production departments and two service departments. Budgeted overhead costs for the coming year are as follows:

$\backslash$table$[[,$Total $()],[$Rentandrates$,12,800],[$Machine insurance,$6,000],[$Telephonecharges$,3,200],[$Depreciation$,18,000],[$Production supervisor's salaries,$24,000],[$Heatingand lighting,$6,{400}_{?}$