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

$\backslash$table$[[$Employees $($full$-$time eouivalent ort $($Tr$),$Agriculture,Mining$],[\backslash$table$[[$Emproyees $($tuil$-$time equivalent, or FTE$)],[$Revenues $($$$090)]],,52],[$Direct division costs $($$$000),12,270$

$7,509,\backslash$table$[[$$$28,630$