Kumar Company has two producing departments and two support centers. The followin budgeted data pertain to these four departments: Overhead Square footage Number of employees Direct labor hours Support Departments Producing Departments Maintenance Personnel Assembly Painting $200,000 $60,000 $43,000 $74,000 1 2,700 5,400 5,400 18 1 30 72 - 25,000 198 40,000