QUESTION $3$

Mars Ltd manufactures sewing machines used in textile factories. The firm has two operating departments $($Machinery Department and the Assembly Department$)$ in its manufacturing facility. The firm also has two support departments $($Quality Assurance and Maintenance Department$).$ The usage of these two support departments' output for $2022$ was as follows:

$\backslash$table$[[,$Support departments,Operating departments$],[$User of Services,$\backslash$table$[[$Quality$],[$Assurance$]],$Maintenance,$\backslash$table$[[$Machinery$],[$Department$]],\backslash$table$[[$Assembly$],[$Department$]]],[\backslash$table$[[$Budgeted manufacturing$],[$overhead costs before inter$-],[$department cost allocations$]],650,000,550,000,800,000,1,800,000$