(a) Calculate a plant-wide overhead rate based on direct labour hours.

(b) Calculate departmental overhead rates assuming the support department's costs are allocated using the direct method. (A blank templates is provided on the following)

Jardine Ltd is developing factory overhead rates for the coming year. Budgeted overhead costs for the five factory departments are as follows: Cost ($) Cost Driver Milling 79,500 Machine hours Finishing 84,600 Direct labour hours Maintenance 40,500 Repair hours Factory storeroom 52,800 Requisitions Factory office 37,800 No. of employees Total $295,200 Estimated operating statistics for the coming year are: Departments Repair No. of No. of Machine Direct hours Requisitions employees hours labour Hours Production: Milling 5,000 420 10 7,500 12,750 Finishing 2,500 240 8 4,000 11,250 Support: Maintenance 400 80 2 Factory storeroom 600 40 N Factory office 200 40 N Total 8,700 820 24 11,500 24,000 Required: a) Calculate a plant-wide overhead rate based on direct labour hours. b ) Calculate departmental overhead rates assuming the support departments' costs are allocated using the direct method. (A blank template is provided on the following page.)Total Milling Finishing Maintenance Factory Factory Storeroom office Budgeted Costs Re-allocation: Maintenance Factory storeroom Factory office Total Departmental rate: Milling 1I Departmental rate: Finishing I1