Channing Corporation makes two products (A1 and B2 that require direct materials, direct lobor, and overhead. The following data refer to operations expected for next month. Revenue Direct material Direct labor Overheads Direct-material related Direct labor related AN 82 Total $170,000 $510,000 $689, cee 65,000 13,980 195,000 54,000 128, 250 182, 250 42,900 4,095 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 % of direct materials cost % of direct-labor cost Predetermined rate Predetermined rate Total overhead (A1) Total overhead (BZ) CA