Glass lGrow {\"GG") is a small rm that manufachue a varietyr of glass and windows in its Singapore plant. It has three operating departments: I, I and K. In Department II clear glass sheets are produced and some are sold. Department J makes coloured glass sheets, and various glass sheets [both clear and coloured} are made into windows in Department K. Department I is veryr labour intensiveI whereas the production processes in Departments .I and K are more machine intensive as the processes making of coloured glass and windows are more complex and complicated. In addition, skilled labour is required in Departments J and K to operate the machines. GG uses a plant-wide overhead allocation method using direct labour hours. The labour and machine hours expected in each department for the coming year are given below: 23.30:: lasso] GG also has three support departments; 1., 2 and 3. Department I handles maintenance. Department 2 manages HR and Department 3 provides marketing. Other than supporting operating departments. Department 1 provides services to Departments 2 and 3. Likewise, Department 2 provides services to all operating departments and also Departments 1 and 3. In contrast, Department 3 onlyr supports operating departments. HR uses headcount to allocate its costs. Maintenance uses square feet {Sq} and marketing allocates its costs equally to only the three operating departments. The following table shows the annual support department budgets, annual direct overhead costs incurred in operating departments, head count and oor area occupied for Annual direct overhead costs Department incurred in Maintenance m \"m -n- Marketin - manna usa \" manna -1_ 2mm