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A manufacturing company has two service and two production departments. Building Maintenance and Factory Office are the service departments. The production departments are Assembly and

A manufacturing company has two service and two production departments. Building Maintenance and Factory Office are the service departments. The production departments are Assembly and Machining. The following data have been estimated for next year's operations:
Direct labor hours:
Assembly
Machining
$80,000
40,000
Floor space occupied:
\table[[Factory Office,10%
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