Kumar Company has two producing departments and two support centers. The following budgeted data pertain to these four departments Support department producing department Maintenance personnel assembly painting Overhead $200,000 $60,000 $43,000 $74,000 Square footage ---- 2,700 5,400 5,400 Number of employees 30 ---- 72 198 Direct labor ---- ---- 25,000 40,000 1. Allocate the costs of the support departments to the producing departments using the direct method 2. Using direct labor hours, compute departmental overhead rates for the two producing departments