Jones Manufacturing has two producing departments , machining and assembly , and two service departments , personnel and custodial . The company ' s budget for April 20X1 is as follows :
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Service Departments
Production Departments
Personnel Custodial Machining Assembly
Direct department
$ 46,000 $ 70,000 $ 620,000 $ 820,000 costs
Square feet 2,800 1,500 10,200 25,400