easea on square reet or space occupiea ana the maintenance cost is allocated basea on macnino$-$nours.

$\backslash$table$[[$Department$,\backslash$table$[[$Tot Labor$-$ Square Feet of$],[$Hours$]],\backslash$table$[[$Number of$],[$Space Occupied$],[$Employees$]],\backslash$table$[[$Machine$-],[$Hours$]],\backslash$table$[[$Direct Labor$-],[$Hours$]],],[$Personnel$,16,100,12,800,23,,],[$Custodial Services,$8,900,3,800,43,,],[$Maintenance$,14,200,10,800,61,170,000,11,000],[$Printing$,30,600,40,500,110,50,000,78,000],[$Binding$,103,000,21,000,304,220,000,89,000]]$

Budgeted overhead costs in each department for the current year are shown below:

$\backslash$table$[[$Personnel$,$$$300,000$