Fabricating and Finishing are two production departments of A. Bernardo Manufacturing. Building Operations and Information Services are support departments. "Building Operations" provides services to both support and production departments. YOU ARE THE MANAGER OF THE FABRICATING DEPARTMENT! "Information Services" does NOT provide any services for non-production areas of the company. The company employs departmental overhead rates and both producing departments use machine hours to allocate their overhead. Square footage is used to allocate building operations, while computer time is used to allocate information services. The budgeted and actual cost data of the support departments, departmental overhead and other relevant operating data are as follows: Building Information Budgeted Costs Operations Services Fabricating Finishing $550,000 $1,200,000 $600,000 $315,000 Actual Costs Building Information Operations Services Fabricating Finishing $621,255 $1,450,000 $ 615,000 $320,000 Budgeted operating data: Square feet occupied Computer time (in hours) Machine hours Actual Operating data: 5,000 200 10,000 16,000 24,000 1,200 Square feet occupied 800 20,000 25,000 Computer time (in hours) Machine hours 5,500 300 10,200 18,000 25,000 1,500 1,000 18,000 26,000