Glass Creations 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 $400,000, and the Finishing Department costs are budgeted at $640,000. Two service departments, Maintenance and Computing, directly support the two production departments. These service departments have budgeted costs of $96,000 and $500,000, respectively. The production departments' overhead rates cannot be determined until the service departments' costs are allocated. The following schedule reflects the use ofthe Maintenance Department's and Computing Departments output by the various departments. Using Department Maintenance Computing Etching Finishing Service Department 1,000 1,000 8,000 Maintenance (maintenance hours) 0 840.000 120.000 240,000 Computing (minutes)