Calculating and Using a Single Charging Rate

The expected costs for the Maintenance Department of Stazler, Inc., for the coming year include:

Fixed costs $($salaries$,$ tools$)$: $$64,900$ per year

Variable costs $($supplies$)$: $$1\mathrm{.}35$ per maintenance hour

Estimated usage by:

Assembly Department $4,500$

Fabricating Department $6,700$

Packaging Department $10,800$

Total maintenance hours $22,000$

Actual usage by:

Assembly Department $3,960$

Fabricating Department $6,800$

Packaging Department $10,000$

Total maintenance hours $20,760$

Required:

$1.$ Calculate a single charging rate for the Maintenance Department. Round your answer to the nearest cent.

$fill in the blank $1$ per maintenance hour

$2.$ Use the two rates to assign the costs of the Maintenance Department to the user departments based on actual usage. Calculate the total amount charged for maintenance for the year.

$fill in the blank $2$

$3.$ What if the Assembly Department used $4,000$ maintenance hours in the year? How much would have been charged out to the three departments?

Assembly Department charge $fill in the blank $3$

Fabricating Department charge fill in the blank $4$

Packaging Department charge fill in the blank $5$

Total amount charged $fill in the blank $6$