1 (20 marks) - product design and Design Innovation Business Inc has two service departments engineering support; and two production departments - assembly and finishing. The distribution of each service department's efforts to the other departments is shown below: FROM -TO- Product Design Engineering Assembly Finishing Support 40% 60% 35% 45% Product Design Engineering Support 20% The estimated overhead costs for each of the departments and the cost drivers for the two production departments are as follows: Product Design Engineering Support Assembly Finishing Estimated overhead costs $140,000 $160,000 $550,000 $840,000 Cost drivers 33,740 machine hours 20,304 direct labour hours Required: (a) (b) Calculate the total overhead costs for the Assembly and Finishing departments after the re-apportionment of the costs from the support departments. (15 marks) Calculate the department overhead rates for the Assembly and Finishing departments using the appropriate bases