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Jasper Company, a machine tooling firm, has several plants. One plant, located in Saint Cloud, Minnesota, uses a job order costing system for its batch production processes. The Saint Cloud plant has two departments through which most jobs pass. Plantwide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $$400,000.$ During the past year, actual plantwide overhead was $$387,000.$ Each department's overhead consists primarily of depreciation and other machine$-$related expenses. Selected budgeted and actual data from the Saint Cloud plart for the past year are as follows:

$\backslash$table$[[$Budgeted department overhead,Department A Department B$,],[($excludes plantwide overhead$),$$$108,800,$$$473,000$