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Problem 1?-20 Celestial Artistr Com an Using DeEartment I Service Department Iaintenance Computing Etching Finishing Maintenance [maintenance hot 0 1000 1000 0000 Com utin minutes 240000 0 040000 120000 1. Use the direct method to allocate service department costs. Calculate the overhead rates per direct labor hour for the Etching Department and the Finishing Department. Etching Department Finishing Department be allocated ro ortior Amount Pro ortion Amount Maintenance 1'0 5333 0'0 4200.7" Computing 250000 1'10 210?50 1'0 31250 Total costs to be allocated 224003 .7301? Traceable costs 200000 320000 Total overhead 424003 30301? Direct Labor Costs 40000 100000 Ftate per hour 10.0020033 2.4010?010? Check on allocation procedure: Service department costs Etching $ 224,003.00 Service department costs Finishing $ T331100 Total costs to be allocated $ 200,000.00 2. Use the stepdown method to allocate service department costs. Allocate the Computing Department's costs first. Calculate the overhead rates per directlabor hour for the Etching Department and the Finishing Department. Service Department: Production Departments Computinglaintenance Etching Finishing Costs prior to allocation 250000 40000 Allocation oF Computing costs 250000 50000 1?"5000 25000 Allocation oF Maintenance costs 00000 10000 0?111 Total service costs allocated 105000 112111 Traceable production costs 200000 320000 Total overhead costs 305000 432111 Direct labor costs $ 40,000.00 $ 100,000.00 Flates per hour :1; 0.05 $ 2.?0 Check on allocation procedure: Service department costs Etching $ 105,000.00 Service department costs Finishing $ 112,111.00 Total costs to be allocated $ 200,000.00 I Problem 1726 Service Department Cost Celestial Artistry Company is developing departmental overhead rates based on direct-labor hours Allocation for its two production departments, Etching and Finishing. The Etching Department employs (L0 174' 20 people and the Finishing Department employs 80 people. Each person in these two departments works 2,000 hours per year. The production-related overhead costs for the Etching Department are 1- Overhead rate per hour, budgeted at $200,000, and the Finishing Department costs are budgeted at $320,000. Two service etching: $10.50? [FOUHGGdl departments, Maintenance and Computing, directly support the two production departments. These 2- Maintenance department service departments have budgeted costs of $48,000 and $250,000, respectively. The production COSTS allocated t0 nishing: departments' overhead rates cannot be determined until the service departments' costs are allo- $87,111 cated. The following schedule reflects the use of the Maintenance Department's and Computing & Department's output by the various departments. Using Department Service Department Maintenance Computing Etching Finishing Maintenance (maintenance hours} 0 1,000 1.000 8,000 Computing (minutes) 240,000 0 840,000 120,000 Required: 1. Use the direct method to allocate service department costs. Calculate the overhead rates per direct- labor hour for the Etching Department and the Finishing Department. 2. Use the step-down method to allocate service department costs. Allocate the Computing Depart- ment's costs rst. Calculate the overhead rates per direct-labor hour for the Etching Department and the Finishing Department