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. Support Producing Departments Human General Resources Factory Fabricating Assembly Direct costs $155,000 $300,000 $114,600 $94,000 Normal activity: Number of 70 100 150 employees Square footage 1,700 4,00016,000 costs of the Human Resources Department are allocated on the basis of number of employees, and the costs of General footage. Valron Company uses the direct method of support department cost alocation. Solve support department cost allocation. The Fabricating Department overhead is based on normal activity of 155,000 direct labor hours. square e allocated costs to Fabricating and Assembly using the direct method of rate is based on normal activity of 89,000 machine hours. The Assembly Department overhead rate Job 316 required six machine hours in Fabricating and five direct labor hours in Assembly. Total 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 th direct materials cost $140, and total direct labor cost was $80. nearest cent. Use the rounded values for subsequent calculations. Overhead Rate per mach, hr. Fabricating department $ PreviousNext Acsemhlv denartment