The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year:

Factory Administration Custodial Services Personnel Maintenance Machining-overhead Assembly-overhead $ 613,900 111,120 81,795 133,775 1,248,05 607,860 Total cost $2,796,500 The company allocates service department costs to other departments in the order listed below. Square Feet of Space Hours OccupiedHours 10,200 7,800 8,500 18,100 60,000 Total Labor Direct Labor Machine- Hours Department Factory Administration Custodial Services Personnel Maintenance Machining Assembly Number of Employees 31 18 15 56 50 200 9,600 16,500 44,700 120,000 160,000 55,000 205,000 41,000 20,000 195,000 370 350,800 124,600 250,000 246,000