(2) The Kidman Company uses a job-costing system. The plant has a production department and a maintenance department. Kidman uses normal costing with two direct-cost categories (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the production department with machine-hours as the allocation base and the maintenance department with direct manufacturing labor costs as the allocation base). The 2020 budget for the plant is as follows: Maintenance Department Production Department Manufacturing overhead costs $8,000,000 $6,000,000 Direct manufacturing labor costs $850,000 $3,000,000 Direct manufacturing labor-hours 85,000 415,000 Machine-hours. 200,000 50,000 Required: 1) What is the budgeted manufacturing overhead rate in the Production department? In the Maintenance department? 2) During the month of January, the job-cost record for Job 520 shows the following: Production Department Maintenance Department