Participation Trophies makes trophies and plaques for those who don't win and operates at capacity. The controller has asked you to compare plant-wide, department, and activity- based cost allocation. Budgeted information for the year ended December 30, 2015 is as follows: Forming Department Trophies Plaques Total Direct Materials Direct Manufacturing Labor Overhead Costs $26,000 31,200 S22,500 18,000 $48,500 49,200 24,000 20,772 Supervision Assembly Department Trophies Plaques Total Direct Materials Direct Manufacturing Labor Overhead Costs $5,200 15,600 S18,750 21,000 $23,950 36,600 46,000 21,920 Su on Other information follows: Setup costs in each department vary with the number of batches processed in each department. The budgeted number of batches for each product line in each department is as follows: Formin Assembl Trophies 40 43 Plaques 116 103 artment Supervision costs in each department vary with direct manufacturing labor costs in each