Jocey Manufacturing Company uses two departments to make its products. Department l is a cutting department that is machine intensive and uses very few employees. Machines cut and fom parts and then place the finished parts on a conveyor belt that carries them to Department ll, where they are assembled into finished goods. The assembly department is labor intensive and requires many workers to assemble parts into finished goods. The Company's manufactunng tacility incurs two significant overhead costs employee fringe benefits and utility costs. The annual costs of fringe benefits are $288,000 and utility costs are $216,000. The typical consumption pattems for the two departments are as follows Department l Department ll Tota 20,000 Machine hours used 15,100 4,900 Direct labor hours used 5,900 10,100 16,000 The supervisor of each department receives a bonus based on how well the department controls costs The company's current policy requires using a single allocation base (machine hours or labor hours) to allocate the total overhead cost of $504,000 Required: a. Assume that you are the supervisor of Department l. Choose the allocation base that would minimize your department's share of the total overhead cost. Calculate the amount of overhead that would be allocated to both departments using the base that you selected. (Do not round intermediate calculations.) Department Allocated Cost 0 Total