Celestial Artistry Company is developing departmental overhead rates based on direct-labor hours for its two production departments, Etching and Finishing. The Etching Department employs 25 people and the Finishing Department employs 75 people. Each person in these two departments works 1,700 hours per year. The production-related overhead costs for the Etching Department are budgeted at $170,000, and the Finishing Department costs are budgeted at $290,000. Two service departments, Maintenance and Computing, directly support the two production departments. These service departments have budgeted costs of $47,740 and $315,000, respectively. The production departments overhead rates cannot be determined until the service departments costs are allocated. The following schedule reflects the use of the Maintenance Departments and Computing Departments output by the various departments. Using Department Service Department Maintenance Computing Etching Finishing Maintenance (maintenance hours) 0 1,130 1,130 9,040 Computing (minutes) 255,600 0 894,600 127,800 Required: Use the reciprocal-services method to allocate service department costs. Calculate the overhead rates per direct-labor hour for the Etching Department and the Finishing Department. Which of the three methods of service department cost allocation results in the most accurate overhead rates?