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Direct Expenses Square Feet Maintenance $ 45,000 18,000 Milling 89,500 36,000 Assembly 118,400 54,000 Braun Company has one service department and two operating (production) departments.

Direct Expenses Square Feet
Maintenance $ 45,000 18,000
Milling 89,500 36,000
Assembly 118,400 54,000

Braun Company has one service department and two operating (production) departments. Maintenance Department costs are allocated to the two operating departments based on square feet occupied. Listed below are the operating data for the current period: The total cost of operating the Assembly Department for the current period is:

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