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Required information

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Marin Company produces two software products $($Cloud$-$X and Cloud$-$Y$)$ in two separate departments $($A and B$).$ These products are highly regarded network maintenance programs. Cloud$-$X is used for small networks and Cloud$-$Y is used for large networks. Marin is known for the quality of its products and its ability to meet dates promised for software upgrades.

Department A produces Cloud$-$X$,$ and department B produces Cloud$-$Y$.$ The production departments are supported by two support departments, systems design and programming services. The sources and uses of the support department time are summarized as follows:

$\backslash$table$[[$From$,$To$,\backslash$table$[[$Total$],[$Labor$],[$Hours$]]],[$Design$,$Programming,Department A$,$Department B$],[$Design$,-,5,000,1,000,9,000,15,000]]$

The costs in the two service departments are as follows:

$\backslash$table$[[$Labor and materials $($all variable$),$Design,Programming$],[$Depreciation and other fixed costs,$$101,000,$$$66,600$