Direct Method and Overhead Rates asmine Company manufactures both pesticide and liquid fertiizer, with each product manufactured in separate departments. Three support departments support the production departments: Power, General Factory, and Purchasing. Budgeted data on the five departments are as follows Power Factory Purchasing Pesticide Fertilizer $107,400 4,900 8,000 60 90,000 s312,000 5169.000 478,5c0 s Square 1,500 eet Machinc_ 1,500 4,200 1,403 1,345 24,000 120 Purchase 20 40 The company does not break overhead into fixed and variable components. The bases for allocation are power-machine hours: general factory-square feet; and purchasing-purchase orders 1. Allocate the overhead costs to the producing departments using the direct method. If required, round your allocation ratios to four decimal places and round allocated costs to the nearest dollar and use the rounded values for the subsequent calculations Cost assignment: Pesticide Fertilizer 78,501 v S| 107,4 67,5022,S0 Direct costs ary 166,0 1664 Purchasing 112,6 56,33x Total 2. Using machine hours, compute departmental overhead rates. (Round the overhead reates to the neerest cent.) 404,2 x $352,6x 16.84 x per machine hour Lieuid 44.00er machine