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The following is taken from Jeffers Company's internal records of its factory with two operating departments. The cost driver for indirect labor is direct labor costs, and the cost driver for the remaining items is number of hours of machine use. a) Compute the total amount of overhead allocated to Dept. 1 using activity-based costing. b) Compute the total amount of overhead allocated to Dept. 2 using activity-based costing. Direct Labor Machine Use Hours Operating Dept. Operating Dept. 2 Totals 11,800 25,600 $ 37,400 2,300 1,500 3,800 Factory overhead costs S 12,900 11,220 18.000 S 42,120 Rent and utilities Indirect labor Depreciation Equipment Total factory overhead