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 Assemb Total cost $ 901,110 105,833 51,720 127,797 728,736 246,304 $2,161,500 ly-overhead 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 24 Factory Administration Custodial Services Personnel Maintenance Machining Assembly 6,400 6,700 6, 700 13,400 9,700 7,700 13,900 53 72 108 280 100,000 60, 000 45,000 164, 00 200,000 20, 000 209,000 82,000 367,800 116,700 254,000 246,000 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