i Data Table te Se te to late area Practical capacity Fixed costs of the Engineering Services Department in the 15,000 labor-hour to 20,000 labor-hour relevant range Budgeted usage (quantity) of engineering services labor-hours required to support the productions departments: Machining department Assembly department Total Budgeted variable cost per engineering services labor-hour in the 15,000 labor-hour to 20,000 labor-hour relevant range Actual usage (quantity) of engineering services labor-hours required to support the production departments: Machining department 20,000 hours $320,000 5,500 hours 10,500 hours 16,000 hours $60 per hour used 5,000 hours gete Assembly denartment. Continu Print Done 10,000 hours X ed or