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Overhead costs Number of employees Maintenance hours Machine hours Labor hours Service Departments A B $100,000 $200,000 8 7 2,000 200 Producing Departments C
Overhead costs Number of employees Maintenance hours Machine hours Labor hours Service Departments A B $100,000 $200,000 8 7 2,000 200 Producing Departments C $100,000 D $50,000 30 30 6,400 1,600 -- -- 10,000 1,000 -- -- 1,000 10,000
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