Seattle Company has three producing departments $($P$1,$ P$2,$ and P$3)$ for which direct department costs are accumulated. In January, the following indirect costs of operation were incurred.

Plant manager$$s salary and office expense $$28,700$

Plant security $8,400$

Plant nurse$$s salary and office expense $9,800$

Factory depreciation $($building$)28,000$

Equipment depreciation $21,000$

Machine maintenance $9,800$

Plant cafeteria cost subsidy $7,000$

Total $$112,700$

The following additional data have been collected for the three producing departments: