?

Your company has a Maintenance Department that services the company’s Milling and Assembly Departments. Costs of the Maintenance Department are allocated to these departments on a basis of machine-hours of activity. Data on machine-hours for 2000 follow:






























Milling Assembly Total
Budgeted machine-hours 80,000 120,000 200,000
Actual machine-hours 70,000 180,000 250,000
Peak-period machine-hours of activity 100,000 200,000 300,000

Fixed costs budgeted for the Maintenance Department for 2000 totaled $480,000; actual fixed costs for the year totaled $510,000. How much of the $510,000 in actual fixed costs should be allocated to the Assembly Department at the end of the year for purposes of measuring performance?