Calculating Departmental Overhead Rates Using Post Allocation Costs Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly Producing Departments Support Departments Human General Resources Factory 5155,000 $390,000 Fabricating Assembly $114,400 591,000 Direct costs Normal activity Number of employees 80 80 120 Square footage 1,600 3,200 12,800 The costs of the Human Resources Department are allocated on the basis of number of employees, and the costs of General Factory are located on the basis of square