Denji It Pochita Ltd has two production departments , Moulding and Assembly and three support departments 7 Information Technology, Quality Control and Machinery Maintenance. The company needs to allocate the support departments' costs to the production departments. The Moulding department operates six machines that are operational for 10 hours a day and these machinery are in operation for 250 days annually. The Assembly department utilises 40,000 direct labour hours annually. The prime costs for Component 2 is $30. The company collated the following information: Users of Support Department Servicesisupport Department Provision: Information Quality Control Machinery Maintenance Technology Information Technology 0% 11% 9% Quality Control 12% 0% 15% Machinery Maintenance 8% 14% 0% Moulding 24% 41.25% 19% Assembly 56% 33.75% 57% Total 100% 100% 100% The management accountant has also provided the budgeted costs for each department as follows: Machinery Maintenance $160.5CIO Quality Control 8130.800 Information Technology $120,200 Moulding $376,000 Assembly $420,800