The expected costs for the Maintenance Department of Stazier, Inc., for the coming year include Fixed costs (salaries, tools): $70,875 per year Variable costs (supplies); $1.35 per maintenance hour The Assembly and Packaging departments expect to use maintenance hours relatively evenly throughout the year. The Fabricating Department typically uses more maintenance hours in the month of November. Estimated usage in hours for the year and for the peak month is as follows: Yearly hours Monthly Peak Hours Assembly Department 5,000 440 Fabricating Department 6,300 1.100 Packaging Department 11,200 660 Total maintenance hours 22.500 2,200