Malmi Constructions Pty. Ltd. has two producing departments and two service departments.Monthly budget estimates are as follows:

Producing Departments Service Departments Machining Assembly Stores Office Dept. overhead $ 82,000 $ 52,000 $ 12,000 $ 9,000 Direct material $ 95,000 $ 17,000 Indirect material $ 5,000 $ 3,000 $ 1,000 Number of employees 12 24 10 4 Direct labour hours 1,500 3,000 Indirect labour hours 400 400 800 350 Floor area (sq.m.) 1,400 1,600 2,400 600 Labour charge rates: Direct (per hour) $12.00 $10.00 Indirect (per hour) $10.00 59.00 $11.00 $12.00