Calculating and Using Dual Charging Rates The expected costs for the Maintenance Department of Stazler, Inc., for the coming year include: Fixed costs (salaries, tools): $57,505 per year Variable costs (supplies): $1.45 per maintenance hour The Assembly and Packaging departments expect to use maintenance hours relatively evenly throughout the year. The Fabricating Department typically uses more maintenance hours in the month of November. Estimated usage in hours for the year and for the peak month is as follows: Yearly hours Monthly Peak Hours Assembly Department Fabricating Department 4,200 6,800 440 1,100 Packaging Department 10,700 660 Total maintenance hours 21,700 2,200 Actual usage for the year by: Assembly Department Fabricating Department 3,250 6,900 Packaging Department 9,900 Total maintenance hours 20,050 Required: 1. Calculate a variable rate for the Maintenance Department. Round your answer to the nearest cent. 1.45 per maintenance hour Calculate the allocated fixed cost for each using department based on its budgeted peak month usage in maintenance hours. Round your answers to the nearest dollar. Department Assembly Peak Number of Hours Allocated Fixed Cost Fabricating Packaging Total 440 1,100 660 2,200 11,501 18,700 x 28,799 X 58,000 X 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. Round your answers to the nearest dollar. Assembly 16,286 X Fabricating Packaging 27,900 X 38,392 X Total 86,578 X 3. What if the Assembly Department used 3,300 maintenance hours in the year? How much would have been charged out to the three departments? Round your answers to the nearest dollar. Assembly 4,785 X Fabricating 27,900 X Packaging 38,392 X Total 86,578 x