The following Information applies to the questions displayed below. Jacksonville Instrument Company manufactures gauges for construction machinery. The company has twe production departments: Machining and Finishing. There are three service departments: Human Resource (HR), Maintenance, and Design. The budgeted costs In Jacksonville Instrument Company's service departments during the year are as follows: Varlable Fixed HR Maintenance Design $ 60,000 $90,000 60,000 310,000 185,500 380,000 Total $370,000 $275,500 $440,000 The usage of these service departments output during the year just completed is as follows: Provision of Service Output (In hours of service) Provider of Service User of Service HR Maintenance Design HR Maintenance Design Machining Finishing 500 500 3,000 6,000 500 2,500 4,500 4.000 1000 Total 10,000 7,500 5,000