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 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 aliocation. The Fabricating Department overhead rate is based on normal activity of 85,000 machine hours. The Assembiy Department overhead rate is based on normal activity of 160,000 direct labor hours. Job 316 required nine machine hours in Fabricating and four direct labor hours in Assembly. Total direct materials cost 5150 , and total direct labor cost was $90. Required: allocation. The Fabricating Department overhead rate is based on normal activity of 85,000 machine hours. The Assembly Department overhead rate is based on normal activity of 160,000 direct labor hours. Job 316 required nine machine hours in Fabricating and four direct labor hours in Assembly. Total direct materials cost $150 and total direct labor cost was $90 Required: 1. Calculate the overhead rate for Fabricating based on machine hours and the overhead rate for Assembly based on direct labor hours. If required, round your answers to the nearest cent. Use the rounded values for subsequent calculations. 2. Using the overhead rates calculated in Requirement 1, calculate the cost of Job 316, If required, round your answer to the nearest cent. 3. What if Job 316 had required two machine hour in Fabricating and four direct labor hours in Assembly? Direct labor and direct materials costs remained the same. Calculate the new cost of Job 316. If required, round your answer to the nearest cent