The Butler family of products produces a wide variety of items. One of the manufacturing companies makes products in three finishing departments (A, B, and C), which have identical assembly operations but package the products differently for different lines of business. Each finishing line packages units as either single or multiple units per package. For allocating overhead, volume is defined in terms machine hours. Each department can package 1,140 single units per hour. Department A has the oldest equipment, which is in the last year of its depreciable life. Department N