I have posted my qestion below. I am not able to figure the rates as fractions. I did it diffrently and I got the answers incorrectly. I need like a good description to be able to be do it bymyself in the exams. I appreciate the halp!

Problem 4B-6 Step-Down Method versus Direct Method; Predetermined Overhead Rates [LO4-10, LO4-11]

The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year:

Factory Administration	$	480,760
Custodial Services		116,260
Personnel		45,602
Maintenance		141,258
Machiningoverhead		874,528
Assemblyoverhead		1,181,192
Total cost	$	2,839,600

The company allocates service department costs to other departments in the order listed below.

Department	Number of Employees	Total Labor- Hours	Square Feet of Space Occupied	Direct Labor- Hours	Machine- Hours
Factory Administration	27		8,600
Custodial Services	11	11,600	3,600
Personnel	18	16,700	8,600
Maintenance	54	44,500	16,000
Machining	64	60,000	60,000	112,000	180,000
Assembly	96	150,000	20,000	227,000	36,000
	270	282,800	116,800	339,000	216,000

Machining and Assembly are operating departments; the other departments are service departments. Factory Administration is allocated on the basis of labor-hours; Custodial Services on the basis of square feet occupied; Personnel on the basis of number of employees; and Maintenance on the basis of machine-hours.

Required:

1.

Allocate service department costs to consuming departments by the step-down method. Then compute predetermined overhead rates in the operating departments using a machine-hours basis in Machining and a direct labor-hours basis in Assembly. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round "Predetermined overhead rates" to 2 decimal places and other answers to the nearest whole dollar amount.)