Indirect Cost Allocation: Direct Method Charlie Manufacturing Company has two production departments, Melting and Molding. Direct general plant management and plant security costs benefit both production departments. Charlie allocates general plant management costs on the basis of the number of production employees and plant security costs on the basis of space occupied by the production departments. In November, the following overhead costs were recorded:

Melting Department direct overhead	$ 350,000
Molding Department direct overhead	600,000
General plant management	180,000
Plant security	70,000

	Melting	Molding
Number of employees	50	90
Space occupied (square feet)	20,000	80,000
Machine hours	10,000	2,000
Direct labor hours	4,000	20,000

(a) Prepare a schedule allocating general plant management costs and plant security costs to the Melting and Molding Departments. (Round your answer to the nearest whole number. Do not round until your final answer.)

Department	Total	Melting	Molding
General Plant Management	$Answer	$Answer	$Answer
Plant security	$Answer	$Answer	$Answer

(b) Determine the total departmental overhead costs for the Melting and Molding Departments. Melting $Answer Molding $Answer (c) Assuming the Melting Department uses machine hours and the Molding Department uses direct labor hours to apply overhead to production, calculate the overhead rate for each production department. (Round your answers to two decimal places.) Melting $Answer Molding $Answer