The Sendai Co, Lld, of Japan has budgeted costs in its various departments as follows for the coming year 631,400 183,820 46,638 136,942 1,330,440 526,260 Factory Administration Custodial Services Maintenance Total cost $2,855,500 The company allocates service department costs to other departments in the order listed below. Square Feet ofDirect Total Number of Labour- Space Labour Machine- Employees Hours Occupied Hours Hours Depart Factory Administration Custodial Services Personnel 5,300 3,90011,700 13,800 49,30013,400 90,000 105,000 66,000 195,000 18 6,600 51 120 310 Assembly 120,000 35,000 185,000 39,000 287,000 177,000 251,000 234,000 Machining and Assembly are operating departments; the other departments are service departments. Factory Administration is allocated on the basis of labour-hours; Custodial Services on the basis of square feet occupied, Personnel on the basis of number of employees; and Maintenance on the basis of machine- hours