Calculate overhead rates. (Obj. 3). The United Tailors Company used the direct labor costs basis in establishing overhead rates for its producing departments. For the year 19X9, the company estimated the following manufacturing overhead budgets:

Building Services Department 101 Department 102 Department 103

$48,860 75,300 83,800 78,518 Building Services is a service department that assists the producing departments. Its overhead is allocated to the producing departments on the basis of floor space occupied. The floor space occupied by each department is given below.

Department 101 Department 102 Department 103 Square Feet Occupied 2,660 1,900 3,040 Direct Labor Costs

$154,000 148,860 125,239 Determine the manufacturing overhead rates for each department for the year. Carry your answers to six decimal places, round to five, and then change to percents.