Boudrie Corporation's Maintenance Department provides services to the company's two operating divisions-the Paints Division and the Stains Division. The variable costs of the Maintenance Department are budgeted based on the number of cases produced by the operating departments. The fixed costs of the Maintenance Department are determined by the number of cases produced by the operating departments during the peak period. Data appear below: 
-How much actual Maintenance Department cost should not be allocated to the operating divisions at the end of the year?
Definitions:
Inputs
Refers to the resources used in the production process, including raw materials, labor, and capital, essential for the creation of goods or services.
Outputs
The final products, services, or results that come from processes or activities within systems or organizations.
Operations-Related Activities
Tasks and processes directly involved in the production and delivery of services or goods.
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