Mike’s Services Corporation provides flavoring agents to the food industry. It has two Support departments -- Engineering and Materials Management -- and two Operating departments--Machining and Assembly.

Mike's Services Corporation:
Material Management Department
Practical capacity	5,000	hours
Fixed costs of the materials services department 4,000 labor hours to 5,000 labor hours range	500,000
Budgeted usage (qty) of materials management labor hours required to support the departments:
Machining Department	1,000	Hours
Assembly Department	3,000	Hours
Total	4,000	Hours
Budgeted variable cost per materials handling labor hours in the 4,000 labor-hour to 5,000 labor-hour range	30	Hours
Actual usage (qty) of materials management labor hours required to support
Machining Department	1,200	Hours
Assembly Department	2,600	Hours
Total	3,800	Hours

1- Compute the single-rate method.

2- Dual Rate Method

a. Compute The costs allocated to the Machine Department  

b. Compute The costs allocated to the Assembly Department ?

3. Compute allocation Based on the Supply of Capacity?