how did you get the cost of the building?

Exercise 7-24 Departmental Plantwide Rate Britton Metals Inc. has two production departments with the following characteristics: Department A Dep artment B Direct labour hours per month Machine hours per month Floor space in square metres Production equipment depreciation Power cost 80,000 8,000 s 800 80,000 80,000 232,000 s 400,000 s 39,200 Total 80,000 240,000 Some of the company's products are produced exclusively in department A and others require activity only in department B. The following costs are budgeted for the month and form the basis for computing the predetermined overhead rate. Building costs Power cost Production equipment depreciation Total Required: s264,ooo 40,000 400,000 CS704.ooo l. Calculate a for the company, basedondirectlab0iirh6Ur 2. Calculate an overhead rate for each production department, based on two different cost drivers: direct labour hours in department A and machine hours in department B. 3. CONCEPTUAL CONNECTION Explain why the two calculations differ.