Let's use Porter Company, as an example. Porter has two producing departments $($Fabricating and Assembly$)$ and three support departments $($Maintenance$,$ Human Resources $($HR$)$ and General Factory $($GF$)).$ Porter provided the following information on the five departments:

Maintenance HR GF Fabricating Assembly

Direct overhead cost $$80,000$ $$120,000$ $$260,000$ $$93,400$ $$56,700$

Machine hours $1,0003,0005,00012,0003,000$

Direct labor hours $4,0005,0008,00010,00030,000$

Square footage $5002,50010,00012,00018,000$

Porter uses the sequential method of support department cost allocation, and support departments are ranked in order of direct overhead cost $($from high to low$).$ Maintenance is allocated based on machine hours, HR on direct labor hours, and GF on the basis of square footage. The Fabricating overhead rate is based on machine hours and the Assembly overhead rate is based on direct labor hours.

Calculate the allocation ratios to five significant digits and fill them into the following table $($If an amount box does not require an entry, leave it blank or enter $"0".)$ :

Maintenance HR GF Fabricating Assembly

General Factory fill in the blank fd$4$d$6$ff$59025022\_3$ fill in the blank fd$4$d$6$ff$59025022\_4$ fill in the blank fd$4$d$6$ff$59025022\_5$ fill in the blank fd$4$d$6$ff$59025022\_6$ fill in the blank fd$4$d$6$ff$59025022\_7$

Human Resources fill in the blank fd$4$d$6$ff$59025022\_8$ fill in the blank fd$4$d$6$ff$59025022\_9$ fill in the blank fd$4$d$6$ff$59025022\_10$ fill in the blank fd$4$d$6$ff$59025022\_11$ fill in the blank fd$4$d$6$ff$59025022\_12$

Maintenance fill in the blank fd$4$d$6$ff$59025022\_13$ fill in the blank fd$4$d$6$ff$59025022\_14$ fill in the blank fd$4$d$6$ff$59025022\_15$ fill in the blank fd$4$d$6$ff$59025022\_16$ fill in the blank fd$4$d$6$ff$59025022\_17$

Using the allocation ratios, fill in the following table to allocate support department costs to the producing departments. $($Round all allocated amounts to the nearest dollar. Leave cells blank that do not require an entry.$)$

Maintenance HR GF Fabricating Assembly

Direct overhead cost $$80,000$ $$120,000$ $$260,000$ $$93,400$ $$56,700$

Allocate:

General Factory fill in the blank fd$4$d$6$ff$59025022\_18$ fill in the blank fd$4$d$6$ff$59025022\_19$ fill in the blank fd$4$d$6$ff$59025022\_20$ fill in the blank fd$4$d$6$ff$59025022\_21$ fill in the blank fd$4$d$6$ff$59025022\_22$

Human Resources fill in the blank fd$4$d$6$ff$59025022\_23$ fill in the blank fd$4$d$6$ff$59025022\_24$ fill in the blank fd$4$d$6$ff$59025022\_25$ fill in the blank fd$4$d$6$ff$59025022\_26$ fill in the blank fd$4$d$6$ff$59025022\_27$

Maintenance fill in the blank fd$4$d$6$ff$59025022\_28$ fill in the blank fd$4$d$6$ff$59025022\_29$ fill in the blank fd$4$d$6$ff$59025022\_30$ fill in the blank fd$4$d$6$ff$59025022\_31$ fill in the blank fd$4$d$6$ff$59025022\_32$

Total after allocation fill in the blank fd$4$d$6$ff$59025022\_33$ fill in the blank fd$4$d$6$ff$59025022\_34$ fill in the blank fd$4$d$6$ff$59025022\_35$ fill in the blank fd$4$d$6$ff$59025022\_36$ fill in the blank fd$4$d$6$ff$59025022\_37$

Notice that after allocation, zero dollars remain in the support departments and all overhead cost has been allocated to the producing departments. As a check on your work, add all direct overhead costs from the first line $-$ it equals $$610,100.$ Then add the totals after allocation $-$ again, it equals $$610,100.$

Finally, calculate the overhead rates $($rounded to the nearest cent$)$ for Fabricating and Assembly.

ANSWER JUST THIS QUESTION PPLEASE

Fabricating overhead rate $fill in the blank fd$4$d$6$ff$59025022\_38$ per machine hour

Assembly overhead rate $fill in the blank fd$4$d$6$ff$59025022\_39$ per direct labor hour

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