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. A1 82 Total Revenue Direct material Direct labor Overhead: $230,000 $690,000 $920,000 95,000 190,000 285,000 66,000 156,750 222,750 Direct-material related Direct-labor related 79,800 75,735 Required: Channing uses a two-stage cost allocation system, It uses direct-material costs to allocate direct-materials related overhead and direct- labor 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? a. Predetermined rate b. Predetermined rate c. Total overhead (A1) d. Total overhead (B2) % of direct-materials cost % of direct-labor cost