The Giluer Company, a machine tooling firm, has several plants. One plant, located in $5.$ Cloud, Minnesota, uses a job order costing system for its balch production processes. The $5.$ Cloud plant has two depirtnents through which most jobs pass. Plant$-$wide overhead. Which includes the plant manager's salary, accounting personnel, cafeteria, and human resources. is budgeted at $$250,000.$ During the past year, actual plantwide overhead was $$240,000.$ Each Aepartment's overiead consists primarily of depreciation and other machine$-$related expenses. Selected budgeted and actual tata from the St$.$ Cloud plant for the paic year are as follows.

$\backslash$table$[[,$Department A$,$Department is$],[\backslash$table$[[$Budgeted department overhead$],[($excludes plantwide overhead$)]],$$$150,000,$$$600,000$