Jardine Ltd is developing factory overhead rates for the coming year. Budgeted overhead costs for the five factory departments are as follows:

	Cost ($)		Cost Driver
Milling	79,500		Machine hours
Finishing	84,600		Direct labour hours
Maintenance	40,500		Repair hours
Factory storeroom	52,800		Requisitions
Factory office	37,800		No. of employees
Total	$295,200

Estimated operating statistics for the coming year are:

Departments	Repair hours	No. of Requisitions	No. of employees	Machine hours	Direct labour Hours
Production:
Milling	5,000	420	10	7,500	12,750
Finishing	2,500	240	8	4,000	11,250
Support:
Maintenance	400	80	2
Factory storeroom	600	40	2
Factory office	200	40	2
Total	8,700	820	24	11,500	24,000

Required:

( a ) Calculate a plant-wide overhead rate based on direct labour hours.

( b ) Calculate departmental overhead rates assuming the support departments' costs are allocated using the direct method.