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 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 budgeted at $200,000, and the Finishing Department costs are budgeted at $320,000. Two service departments, Maintenance and Computing, directly support the two production departments. These service departments have budgeted costs of $48,000 and $250,000, 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 1,000 1,000 8,000 Computing (minutes) 240,000 0 840,000 120,000 Use the step-down method to allocate service department costs. Allocate the Computing Departments costs first. Calculate the overhead rates per direct-labor hour for the Etching Department and the Finishing Department. (Do not round intermediate calculations. Round "Overhead rate per hour" to 3 decimal places and other answers to the nearest dollar amount.)

	Service Departments		Production Departments
	Computing	Maintenance	Etching	Finishing
Costs prior to allocation
Allocation of Computing Department costs
Allocation of Maintenance Department costs
Total service department cost allocated
Overhead costs traceable to production departments
Total overhead cost
Direct-labor hours (DLH)
Overhead rate per hour