and human resources, is budgeted at $$400,000.$ During the past year, actual plantwide overhead was $$387,000.$ Each department's overhead consists primarily of depreciation and other machine$-$related expenses. Selected budgeted and actual data from the Saint Cloud plant for the past year are as follows:

$\backslash$table$[[$Budgeted department overhead,Department A Department B$,],[\backslash$table$[[($excludes plantwide overhead$)]],$$$108,800,$$$473,000$