value: 10.00 points The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year. $1,014,000 Factory Administration Custodial Services 119,348 35,515 Personnel 133,707 Maintenance 1,008,652 Machining overhead 656,578 Assembly overhead $2,967,800 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 Hours Employees Hours Hours Department Occupied Factory Administration 27 6,100 8,900 Custodial Services 10 6,900 Personnel 18 13,200 11,500 Maintenance 55 52,400 19,900 Machining 68 100,000 60,000 47,000 176.000 102 Assembly 250,000 20,000 258,000 88,000 280 422,500 126,400 305,000 264,000