Barcelona Supply Company, a Spanish manufacturer of clothing for matadors, has provided the following infor- mation about overhead costs traceable to its activity centers:

The overhead allocations involving Maintenance and Receiving are performed in the preliminary stage, while overhead costs for the two production centers are assigned to products in the primary stage. 

Required: 

Compute the overhead rates used for product costing in the two production activ- ity centers.

Transcribed Image Text:

Activity Center Maintenance Receiving Production (manual) Production (automated) Overhead Cost (in Pesetas) P 950,000 830,000 2,880,000 3,980,000 Cost Driver Maintenance hours Receiving orders Labor hours Machine hours The following activities were reported: Maintenance Activity Center Hours Production (manual) 100 Production (automated) 900 Receiving Labor Machine Orders Hours Hours 27 25 1,500 300 75 500 1,200