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$)$: $$72,360$ per year

Variable costs $($supplies$)$: $$1\mathrm{.}45$ per maintenance hour

Required:

Calculate a variable rate for the Maintenance Department. Round your answer to the nearest cent.

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.

What if the Assembly Department used $3,800$ maintenance hours in the year? How much would have been charged out to the three departments? Round your answers to the nearest dollar.

Assembly

$4$

Fabricating

Packaging

Total