In his attempt to investigate the costing of the jobs, _ Rooney discovered that the overhead costs in the two departments are different. Ln particular, the overhead costs of Department B were higher than Department A since it uses more equipment and therefore has higher maintenance, higher power consumption, higher depreciation, and higher setup costs. Additionally, he did some reading on overhead cost allocation methods and found that allocating support department cost appropriately can result to increase accuracy of the product cost. Hence he collected the following information on four support departments as follows: Fixed overhead Variable overhead Maintenance hours Kilowatt-hours Direct labor hours Number of setups Square feet S400,ooo S100,ooo 4,500 10,ooo 25,000 Power $120,000 $105,000 1,500 12,000 40,000 Setups S100,ooo $50,000 500 6,000 5,000 General Factory $500,000 $125,000 15,000 8,000 15,000 Dept. S100,ooo S100,ooo 1,000 10,000 200,000 40 35,360 Dept $650,000 $150,000 7,000 50,000 50,000 160 94,640 The following allocation bases (cost drivers) seemed reasonable: