A company has two main business lines: Manufacturing and Refurbishment. Manufacturing involves building new cabins for installation into new ships, and Refurbishment involves refurbishing old cabins already installed in ships.There are also three support departments: Building, HQ and Material Handling. HQ costs are allocated on the basis of raw material and overhead costs (before allocations). Support department costs are allocated in the following order: Building 1^st, HQ 2^nd and Material Handling 3^rd. Financial and non-financial about each responsibility centre is as follows:

	Building	HQ	Mat. Handling	Manufacturing	Refurbishment	Total
	Support Dept	Support Dept	Support Dept	Business Line	Business Line
Overhead costs (in $)	80,000	550,000	100,000	1,500,000	400,000	2,630,000
Employees (in bodies)	2	2	2	5	6	17
Facilities (in m2)	1,000	2,000	3,000	9,000	1,000	16,000
materials used (in$)	0	0	0	1,402,000	298,000	1,700,000
Direct Labour (in hrs)	0	0	0	7,400	8,200	15,600

Required:

Using the Step-down method allocate overhead costs to the two Business lines. Determine the cost per Direct Labour Hours for each Business Line.