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 270,000 68,760 28,840 45,200 376,300 175,900 Total cost $ 965,000 The company allocates service department costs to other departments in the order listed below. Square TotalFeet of Direct Number of Labor Space Labor Machine- Employees Hours OccupiedHours Department Factory Administration Custodial Services Personnel Maintenance Machining Assembly Hours 12 4 5 25 40 60 5,000 2,000 3,000 22,000 10,000 5,000 30,000 70,000 20,000 70,000 90,000 20,000 80,000 10,000 146 150,000 110,000 100,000 80,000