The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year: s 063.750 Factory Administration Custodial Services 125,540 Personnel 39,520 Maintenance 155,140 Machining overhead 969,100 875,450 Assembly overhead 3,228,500 Total cost 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 Employees Hours Occupied Factory Administration 27 11,700 13,400 Custodial Services 11 2,900 Personnel 14 17,400 2,600 Maintenance 44,700 6,800 Machining 100 150,000 52,500 46,000 232,000 Assembly 150 200,000 17,500 229,000 29,000 360 425,500 114,000 275,000 261,000 Machining and Assembly are operating departments; the other departments are service departments. Factory Administration is allocated on the basis of labor-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