The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year: 985,325 Factory Administration 142,911 Custodial Services Personnel 61,544 65,540 Maintenance Machining-overhead 919,272 867,258 Assembly overhead Total cost $3,041,850 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- Department Hours Hours Employees Hours Occupied 14,500 Factory Administration 26 8,100 8,600 Custodial Services 11 Personnel 4,800 17,600 17 19,400 Maintenance 56 52,600 Machining 96 120,000 75.000 40.000 161,250 Assembly 144 160,000 25,000 232,000 53,750 350 358,300 147,300 272,000 215,000