Kelsie Manufacturing Ltd has two support departments (Personnel and Janitorial) that provides services to two manufacturing departments (Assembly and Finishing). The Personnel Department cost is allocated based on employees and the Janitorial Department cost is allocated based on space. The following information is available.

User of Services Support Departments Manufacturing Departments Janitorial Personnel Assembly Finishing Budgeted cost ($) 15, 000 45, 000 120, 000 220, 000 No. of employees 10 5 30 60 Space (sq m) 6, 000 45, 000 49, 000 Direct labor hours 40, 000 Machine hours 30, 000