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The following budgeted information pertains to Olsen Company: Service Departments Producing Departments Human Resources Facilities Mixing Molding Direct department costs $80,000 $40,000 $280,000 $540,000 Direct

The following budgeted information pertains to Olsen Company:

Service Departments

Producing Departments

Human

Resources

Facilities

Mixing

Molding

Direct department costs

$80,000

$40,000

$280,000

$540,000

Direct labor hours

5,000

3,000

9,000

27,000

Square footage

2,000

3,000

10,500

17,500

# of Employees

4

5

11

9

The direct department costs for Mixing and Molding represent the direct department overhead costs of those departments, not including any direct material or direct labor. Human Resource Department costs are assigned to other departments based on the number of employees, and Facilities Department costs are assigned to other departments based on square footage occupied.

If the step method is used to allocate service departments to the producing departments, the total budgeted overhead for the Mixing Department after service department costs are allocated is:

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