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. Direct costs Normal activity: Number of employees Square footage Support Departments Producing Departments Human General Resources Factory Fabricating Assembly $170,000 $310,000 $114,400 $98,000 2,000 80 87.5 162.5 5,000 15,000 The costs of the Human Resources Department are allocated on the basis of number of employees, and the costs of General Factory are allocated on the basis of square footage. Chekov Company uses the direct method of support department cost allocation. Solve for the allocated costs to Fabricating and Assembly using the direct method of support department cost allocation. The Fabricating Department overhead rate is based on normal activity of 84,000 machine hours. The Assembly Department overhead rate is based on normal activity of 170,000 direct labor hours. Job 316 required six machine hours in Fabricating and five direct labor hours in Assembly. Total direct materials cost $100, and total direct labor cost was $60.