Synthetic Castings manufactures customised polymer components for the local market. Synthetic Castings has three support departments - Information Technology, Materials Handling and Machinery Maintenance -and two production departments-Moulding and Assembly. The company needs to allocate the support departments' costs to the production departments. The Moulding department operates 6 machines that are operational for 10 hours a day and these machinery are in operation for 250 days annually. The Assembly department utilises 40,000 direct labour hours annually. The prime costs for polymer component A888 is $60. The following information was collated by the company: Users of Support Department Services: Support Department Provision: Information Technology Information Technology Materials Handling 11% Materials Handling Machinery Maintenance 5% 15% Machinery Maintenance 9% Moulding 24% 55% 20% Assembly 56% 45% 60% Total 100% 100% 100% The management accountant has also provided the budgeted costs for each department as follows Machinery Maintenance $160,500