Jasper Company and machine tooling firm has several plants. One plant located in St$.$ Cloud Minnesota uses a job order costing system for its batch production processes. The St$.$ Cloud plant has two departments through which most jobs pass. Plant wide overhead which includes the plant managers salary accounting personnel cafeteria in human resources is budgeted at $$250,000.$ During the past year actual plant wide overhead was $$234,000.$ Each departments overhead consist primarily of depreciation and other machine related expenses selected budget and actual data from the St$.$ Cloud plant for the past year or as follows