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. The costs of the Human Resources Department are allocated on the basis of nimber of emplayees, and the costs of General Factory 2 Gallocated on the taasis of square footage. Chekov Company uses the direct method of support department cost allocation. Solve for the allocated costs to Fabricating hrid Assembly using the direct metho of support department cost allocation. The Fabricating Department overhead rate is based on normal activity of 81,000 machine 7 fors. The Assembly Department overhead rate is based on normal activity of 150,000 direct labor hours. Job 316 required eight machine hours in Fabricating and three wirect labor hours in Assembly. Total direct materials cos 94 fo, and total direct labor cost was $85. Required: 1. Wigeiate the overtsead rate for Fabricating based on machine hours and the overhead rate for Assembly basgub in direct labor hours. If required, round your. answer. Who nearest cent. Use the rounded values for subsequent calculations. 1. Caiculate the overhead rate for Fabricating based on machine hours and the overhead rate for Assembly based on direct labog frrs. If required, round your answers to the nearest cent. Use the rounded values for subsequent calculations. 2. Usintheyweyerhead rates calculated in Reguirement 1, calculate the cost of Job 316 . 1f required, round 3. What if Job. 316 Irequired two machine hour in Fabricating and three direct labor hours in Assehy Direct labor and direct materials costs remained the same. Calculate the new cost oggb 316: If required, round your answer to the nearest cent