ABC Company operates three service departments, power, maintenance, and personnel along with two production departments, assembly and packaging. The costs in the service departments are allocated using the following activities: Power allocated using square feet occupied Maintenance allocated using maintenance hours Personnel allocated using number of employees In the second stage, departmental overhead rates for the two production departments are calculated using machine hours as the cost driver for the assembly department and direct labor hours as the cost driver for the packaging department. Information for the three service departments is given below: directly traced overhead square feet occupied number of employees maintenance hours directly traced overhead. square feet occupied number of employees maintenance hours Power $80,000 Maintenance $45,000 2,000 3,500 90 50 2,500 2,000 Personnel $120,000 3,000 24 4,000 Information for the two production departments is given below: directly traced overhead square feet occupied number of employees maintenance hours. direct labor hours. machine hours. Assembly Packaging $425,000 $128,000 2,100 1,400 42 18 6,400 1,600 8,000 20,000 10,000 10,000 ABC Company started and completed job #32-A during the most recent month. Information about job #32-A appears below: