Manufacturing Overhead Distribution Worksheet The following are selected operating data for the production and service departments of Bluestone Company for 2016. Departments Service 2 Overhead costs (identified by department) 4 Production 2 Indirect material $145,200 $246,600 $76,320 $1,548,000 Indirect labor $291,600 $432,000 $97,752 $4,317,000 Square feet of building floor space used 14,400 21,600 36,000 72,000 Assessed value of equipment used $63,000 $189,000 $378,000 $630,000 Cubic yards of factory space used Machine hours Direct labor 264,000 396,000 614,400 153,600 $60,000 $1,200,000 Building depreciation of $288,000 is allocated on the basis of square feet of floor space. Personal property taxes of $108,01