A manufacturer has two production divisions, Processing (P) and Assembly (A). The company has three service departments, facility management (FM), receiving and handling ( RH), and human resource (HR). Work at Processing heavily relies on labor force. Its costs depend primarily on the direct-labor hours. On the other hand, work at Assembly is highly automated and its costs can be mainly determined by the number of components used in each product. The costs of facility management depend primarily on the space used. The costs of receiving and handling depend primarily on the number of components handled. The costs of human resource depend primarily on the labor hours. Two products with the same quantity, Pp1 and Pp2, are produced at Processing. Another two products with the same quantity, Pa1 and Pa2, are produced at Assembly. The material costs, number of components and labor hours used are listed in the table below. The company's budget for 2024 has been prepared and listed below. Assume that FM is the only service department that its cost is allocated to other service departments