Piper Products Company manufactures two types of engineering diagnostic equipment used in construction. The two prodicts are based upon different technologies, $x-$ray and ultra$-$sound, but are manufactured in the same factory. Piper has computed the manufacturing cost of the $x-$ray and ultra$-$sound products by adding together direct materials, direct labor, and overhead cost applied based on the number of direct labor hours.

The factory has three overhead departments that support the single production line that makes both products. Budgeted overhead spending for the departments is as follows.

$\backslash$table$[[\backslash$table$[[$Budgeted Overhead$],[$Denartment$]],$Total$],[\backslash$table$[[$Engineering$],[$Design$]],\backslash$table$[[$Materials$],[$Handling$]],$Setup$],[$$$13,200,$$$11,000,$$$6,600,$$$30,800$