Department	Total Labor-Hours	Square Feet of Space Occupied	Number of Employees	Machine-Hours	Direct Labor-Hours
Personnel	16,200	12,200	27
Custodial Services	8,500	3,600	42
Maintenance	14,600	10,500	68
Printing	30,700	40,200	109	162,000	11,000
Binding	108,000	20,900	307	50,000	77,000
	178,000	87,400	553	212,000	88,000

Personnel	$ 340,000
Custodial Services	65,100
Maintenance	93,500
Printing	420,000
Binding	162,000
Total budgeted cost	$ 1,080,600

	Machine-Hours	Direct Labor-Hours
Printing Department	2,000	1,000
Binding Department	500	13,500
Total hours	2,500	14,500

Show less

	Personnel	Custodial Services	Maintenance	Printing	Binding
Departmental costs before allocations	$340,000	$65,100	$93,500	$420,000	$162,000
Allocations:
Personnel costs	(340,000)	27,148	43,954	70,456	198,441
Custodial services costs	0	(92,248)
Maintenance costs	0	0
Total costs after allocations	0	0	137,454	490,456	360,441
Predetermined overhead rate

Req