Channing Corporation makes two products ( A1 and B2 ) that require direct materials, direct labor, and overhead. The following data refer to operations expected for next month. Required: Channing uses a two-stage cost allocation system, It uses direct-material costs to allocate direct-materials related overhead and directlabor costs to allocate direct-labor related overhead costs. a. Compute the direct-material related overhead rate for next month. b. Compute the direct-labor related overhead rate for next month. c. What is the total overhead allocated to product A1 next month? d. What is the total overhead allocated to product B2 next month