Stubing Company has two producing departments and two support centers. The following budgeted data pertain to these four departments: Support Departments Producing Departments Maintenance Personnel Assembly Painting Overhead Square footage Number of employees Direct labor hours $200,000 $60,000 $43,000 $74,000 - 181 2,700 5,400 5,400 30 72 - 25,000 198 40,000