Jasmine Company manufactures both shampoo and conditioner, with each product manufactured in separate departments. Three support departments support the production departments: Power, General Factory, and Purchasing. Budgeted data on the five departments are as follows:

	Support Departments			Producing Departments
	Power	General Factory	Purchasing	Shampoo	Conditioner
Overhead	$80,000	$312,000	$169,000	$78,800	$107,400
Square feet	3,000		3,000	9,600	8,400
Machine hours		1,403	1,345	8,000	24,000
Purchase orders	20	40	7	60	120

The company does not break overhead into fixed and variable components. The bases for allocation are powermachine hours; general factorysquare feet; and purchasingpurchase orders.

Required:

1. Allocate the overhead costs to the producing departments using the direct method. If required, round your allocation ratios to four decimal places and round allocated costs to the nearest dollar and use the rounded values for the subsequent calculations.

Cost assignment:

	Shampoo	Conditioner
Direct costs	$fill in the blank 1	$fill in the blank 2
Power	fill in the blank 3	fill in the blank 4
General Factory	fill in the blank 5	fill in the blank 6
Purchasing	fill in the blank 7	fill in the blank 8
Total	$fill in the blank 9	$fill in the blank 10

2. Using machine hours, compute departmental overhead rates. (Round the overhead rates to the nearest cent.)

	Departmental overhead rates
Shampoo	per machine hour
Conditioner	per machine hour