Calculating Departmental Overhead Rates Using Post-Allocation Costs Valron Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly. machine hours. The Assembly Department overhead rate is based on normal activity of 170,000 direct labor hours. Required: 2. Using the overhead rates calculated in Requirement 1 , calculate the cost of Job 316 . If required, round your answer to the nearest cent. answer to the nearest cent