Burwell Manufacturing is organized into two divisions $($Agriculture and Mining$)$ and a corporate headquarters. The financial group of the corporate staff prepared financial operating plans $($budgets$)$ for the two divisions for the upcoming year $($year $1).$ Selected information from the plans is as follows:

$\backslash$table$[[,$Agriculture,Mining$],[$Employees $($full$-$tine equivalent, or FTE$),23,52],[$Revenues $($$$0),$$$6,36,$$ $14,840],[$Direct division costs $($$$),3\mathrm{.}400,9,5$