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 Total cost $ 959,985 119,250 54,520 128,105 1,060,400 460,640 $2,782,900 The company allocates service department costs to other departments in the order listed below Square Total Feet of Direct Number of Labor Space Labor- Machine- Employees Hours Occupied HoursHours Department Factory Administration Custodial Services Personnel Maintenance Machining Assembly 27 14 18 51 12,900 9,800 5,300 18,100 12,100 44,400 13,200 132 330 180,000 70,000 49,000 177,000 240,000 20,000 205,000 59,000 492,300 133,500 254,000 236,000 Machining and Assembly are operating departments; the other departments are service departments. Factory Administration is allocated based on labor-hours, Custodial Services based on square feet occupied; Personnel based on number of employees, and Maintenance based on machine-hours. 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 Total cost $ 959,985 119,250 54,520 128,105 1,060,400 460,640 $2,782,900 The company allocates service department costs to other departments in the order listed below Square Total Feet of Direct Number of Labor Space Labor- Machine- Employees Hours Occupied HoursHours Department Factory Administration Custodial Services Personnel Maintenance Machining Assembly 27 14 18 51 12,900 9,800 5,300 18,100 12,100 44,400 13,200 132 330 180,000 70,000 49,000 177,000 240,000 20,000 205,000 59,000 492,300 133,500 254,000 236,000 Machining and Assembly are operating departments; the other departments are service departments. Factory Administration is allocated based on labor-hours, Custodial Services based on square feet occupied; Personnel based on number of employees, and Maintenance based on machine-hours