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Comprehensive Problem $5($Algo$)$

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The Gilster Company, a machine tooling firm, has several plants. One plant, located in St$.$ Cloud, Minnesota, uses a job order costing system for its batch production processes. The St$.$ Cloud plant has two departments through which most jobs pass. Plant$-$wide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $$400,000.$ During the past year, actual plantwide overhead was $$385,000.$ Each department's overhead consists primarily of depreciation and other machine$-$related expenses. Selected budgeted and actual data from the St$.$ Cloud plant for the past year are as follows.

$\backslash$table$[[,$Department,Department$],[$Budgeted department overhead,A$,$B$],[($excludes plantwide overhead$),$$$153,000,$$$439,900$