3 please correct me

Celestial Artistry Company is developing departmental overhead rates based on direct-labor hours for its two production departments, Etching and Finishing. The Etching Department employs 20 people and the Finishing Department employs 80 people. Each person in these two departments works 2,000 hours per year. The production-related overhead costs for the Etching Department are budgeted at $200,000, and the Finishing Department costs are budgeted at $320,000. Two service departments, Maintenance and Computing directly support the two production departments. These service departments have budgeted costs of $48,000 and $250.000, respectively. The production departments' overhead rates cannot be determined until the service departments' costs are allocated. The following schedule reflects the use of the Maintenance Department's and Computing Department's output by the various departments Service Department Maintenance (maintenance hours) Computing (minutes) Maintenance @ 240,00 Using Department Computing Etching 1,690 1, eee 840, eee Finishing 8, eee 128,eee 2. Use the step-down method to allocate service department costs. Allocate the Computing Department's costs first Calculate the overhead rates per direct-labor hour for the Etching Department and the Finishing Department. (Do not round intermediate calculations, Round "Overhead rate per hour" to 3 decimal places and other answers to the nearest dollar amount.) Answer is complete but not entirely correct. Service Departments Production Departments Computing Maintenance Etching Finishing IS 500,000 $ 96,000 IS 500,000 100,000 X $ 350,000 $ $ 50,000 Costs prior to allocation Allocation of Computing Department costs 2. Use the step-down method to allocate service department costs. Allocate the Computing Department's costs first. Calculate the overhead rates per direct-labor hour for the Etching Department and the Finishing Department. (Do not round Intermediate calculations. Round "Overhead rate per hour" to 3 decimal places and other answers to the nearest dollar amount.) Answer is complete but not entirely correct. Service Departments Production Departments Computing Maintenance Elching Finishing Costs prior to allocation $ 500,000 $ 96,000 Allocation of Computing Department costs $ 500.000 100,000 $ 350,000 $ 50,000 Allocation of Maintenance Department costs $ 196,000 171.500 24,500 Total service department cost allocated s 521,500 $ 74,500 Overhead costs traceable to production departments 400,000 640.000 Total overhead cost $ 921,500 S 714,500 Direct-labor hours (DLH) 40.000 160.000 Overhead rate per hour s 23.038 S 4.466