Elf Manufacturing uses job order cost system. The company has three service departments (Cafeteria, Maintenance and Power) and two producing departments (Processing and Assembly). The bidding policy of the company is full manufacturing cost plus 20 percent. The bid price for Job 303 which contains 5.000 units is calculated 168 TL per unit in April 2021. The company uses plant wide overhead rate based on machine hours. It is estimated that, producing Job 303 will take 15.000 machine hours in the Processing Department and 6.000 machine hours in the Assembly Department. The company uses sequential (step) method to allocate overhead costs of service departments to producing departments. Budgeted data on the five departments for 2021 are as follows: Overhead Maintenance Number of Machine Direct Departments (TL) kWh Labor Hours Employees Hours Hours 6.000 4.500 30 47.000 2.400 120 8.000 14.000 Processing 240.000,- 320 Assembly 160.000,- 80 Cafeteria ? Maintenance 60.000,- 36 Power 50.000,- 10 5 4 600 6 REQUIRED: Assume that the prime costs for Job 303 total 490.000 TL. Calculate the budgeted overhead costs of Cafeteria