based on the number of direct labor hours. The factory has three overhead departments that support the single production line that makes both products. Budgeted overhead spending for the departments is as follows. Budgeted Overhead Department Engineering Materials Setup Design Handling $13,200 Total $11,000 $6,600 $30,800 Piper's budgeted manufacturing activities and costs for the period are as follows. Product Activity X-Ray Ultra-Sound