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Highland Publishing Company is a large organization offering a variety of printing and binding work. The Printing and Binding departments are supported by three service departments. The costs of these service departments are allocated to other departments in the order listed below. The Personnel cost is allocated based on number of employees. The Custodial Services cost is allocated based on square feet of space occupied and the Maintenance cost is allocated based on machine$-$hours.

$\backslash$table$[[$Department$,$Total Labor$-$ Square Feet of$,\backslash$table$[[$Number of$],[$Employees$]],\backslash$table$[[$Machine$-],[$Hours$]],\backslash$table$[[$Direct Labor$-],[$Hours$]],],[$Personnel$,$Hours,Space Occupied,Och,,$],[$Custodial Services,$16,600,12,000,27,,],[$Maintenance$,8,100,3,900,45,,],[$Printing$,14,100,10,300,69,,],[$Binding$,30,800,40,900,106,167,000,12,000],[,106,000,20,700,308,49,000,77,000]]$

Budgeted overhead costs in each department for the current year are shown below:

$\backslash$table$[[$Personnel$,$$$350,000$