Petah, Ltd., of Tel Aviv, Israel, has budgeted costs in its various departments as follows for the coming year Factory $901,110 105,833 51,720 728,736 246,304 Administration Custodial Services Personnel Maintenance 127,797 Stamping overhead Assembly overhead Total 2,161,500 overhead cost The Israeli currency is the shekel, denoted by $ The company allocates service department costs to other departments, in the order listed below Square Total Meters of Direct Number of Labor- Space Labor- Machine- Employees Hours Occupied Hours Hours Factory 6,400 6,7006,700 13,400 9,700 47,700 13,900 100,000 60,000 200,000 20,000 Administration Custodial Services 14 Personnel Maintenance 53 Stamping Assembly 45,000 164,000 72 overhead 20,000 209,000 82,000 108 overhead 367,800 116,700254,000 246,000 280