Hellenic Company has prepared department overhead budgets as follows: Support departments E E Building and grounds 45,000 Personnel 300 General plant administration 37,320 Cafeteria: operating loss 970 Storeroom 9.990 93,580 Operating departments Machining E36,600 Assembly 46,000 82,600 Total for support and operating departments 6176.180Management calculates the product costs by using the operating departments' overhead absorption rates. Department Direct labour Number of Square feet of Indirect Number of hours employees floor space labour requisitions occupied hours Building and 250,000 grounds Personnel 2,500 General plant 40 12,000 administration Cafeteria 10 5,000 3,000 Storeroom 5 6,000 2,000 Machining 8,000 55 22,000 13,000 6,000 Assembly 32,000 140 202,500 26,000 4,000 Bases for the support department costs apportionments are to be selected from the following: Department Apportionment basis Building and grounds Floor space Personnel No. of employees General plant Indirect labour hours administration Cafeteria No. of employees Storeroom No. of requisitions(a) Calculate overhead rates per direct manufacturing labour-hour for the machining and assembly departments. Reapportion the costs of the support departments in the order given in the table above, using: {I} step-down method [It] direct method {h} Based on the following information, determine the total overhead costs for each job using the rates calculated in {a} under both apportionment methods