Crane Production Co. has two production departments, Fabricating and Assembling. At a department managers' meeting, the controller uses flexible budget graphs to explain total budgeted costs. Separate graphs based on direct labor hours are used for each department. The graphs show the following.

1.		At zero direct labor hours, the total budgeted cost line and the fixed cost line intersect the vertical axis at $ 113,000 in the Fabricating Department and $ 93,000 in the Assembling Department.
2.		At normal capacity of 100,000 direct labor hours, the line drawn from the total budgeted cost line intersects the vertical axis at $ 386,000 in the Fabricating Department and $ 316,000 in the Assembling Department.

(a)

State the total budgeted cost calculation for each department. (Round direct labor hour answers to 2 decimal places, e.g. 52.75.)

		Budgeted Cost
Fabricating Department		$ enter a dollar amount + $ enter a dollar amount per direct labor hour rounded to 2 decimal places per direct labor hour
Assembling Department		$ enter a dollar amount + $ enter a dollar amount per direct labor hour rounded to 2 decimal places per direct labor hour