1) The following data from Flames Company includes both cost and other information by department. (4 marks) Service Department Production Department Computer Personnel Custodial Design Assembly Overhead $147.000 $70,650 $24,000 $110.000 $112.000 Computer Hours 1,500 100 1,800 100 Number 6 9 15 21 employees Square meters 1,000 2,000 500 5,000 10.000 O Flames uses the step method of allocation for service departments and allocates the computer costs (based on computer hours) first followed by personnel (based on number of employees) and custodial (based on square meters). The Design Department uses 500 Labour Hours. REQUIRED: Compute Overhead rate for the Design Department. (show all calculations)