Problem $1$

Carica Company is a manufacturer with two production departments $($Machining and Assembly$)$ as well as two support departments $($Materials Requisitions and Utility Services$).$

For the last quarter of $2020,$ Carica's cost records indicate the following:

SUPPORT

$\backslash$table$[[,\backslash$table$[[$Materials$],[$Requisitions$],[($MR$)]],\backslash$table$[[$Utility$],[$Services$],[($US$)]],$Machining,Assembly,Total$],[\backslash$table$[[$Budgeted$],[$overhead costs$],[$before any inter$-],[$department cost$],[$allocations$]],$$$200,000,$$$1,000,000,$$$5,456,000,$$$7,458,000,$$$14,114,000$