Budgeted overhead costs by dept:

Finishing: $$3,000,000$

Assembly: $$5,000,000$

Budgeted direct labor hours:

Direct Labor Assembly: $100,000$ hours

Direct Labor Finishing: $25,000$ hours

Machine hour assembly: $70,000$ hours

Machine hour finishing: $30,000$

Budgeted overhead costs by activity:

Supervision: $$2,000,000$

Maintenance: $$6,000,000$

Cost driver & budget use by activity:

Supervision: $125,000$ hours

Maintenance: $100,000$ hours