BusinessCourse Manufacturing Overhead Distribution Worksheet My Subscriptions The following are selected operating data for the production and service departments of Bluestone Company for 2016. Departments Service Production 1 2 1 2 Overhead costs (identified by department) Indirect material $145,200 $246,600 $76,320 $1,548,000 Indirect labor Square feet $291,600 $432,000 $97,752 $4,317,000 of building L floor space used 14,400 21,600 36,000 72,000 Assessed value of equipment used $63,000 $189,000 $378,000 $630,000 Cubic yards of factory space used Machine hours Direct labor 264,000 396,000 153,600 614,400 $60.000 $1.200.000 Support