Sheffield Welding rebuilds spot welders for manufacturers. The following budgeted cost data for $2022$ is available for Sheffield.

$\backslash$table$[[,\backslash$table$[[$Time$],[$Charges$]],\backslash$table$[[$Material$],[$Loading$],[$Charges$]]],[$Technicians$\text{'}$ wages and benefits,$$211,700,-],[$Parts manager's salary and benefits,$-,$$$39,300$