Manufacturing department cost. Scheduled allocation rate of the 1st manufacturing department =! Yen/hour - At the UT Works, which allocates manufacturing overhead costs by department based on direct work time, there are 1st Manufacturing Department and 2nd Manufacturing Department as manufacturing departments, and Repair Department, Material Warehouse Department and There is a factory office. Based on the following materials, complete the annual budget-based (1) departmental allocation table and calculate the planned allocation ratio by department of the 1st manufacturing department and the 2nd manufacturing department. The allocation of subsidy costs is based on the direct allocation method. (2) Assuming that the actual direct work time of the first manufacturing department for the current month was 1,450 hours, enter the appropriate number in the blank column of the manufacturing overhead cost account (first manufacturing department). + Scheduled allocation rate for the 2nd manufacturing department Yen / hour (2) Manufacturing overhead (1st manufacturing department). (Unit: Yen) Various mouths (actual amount generated) 985,000- Work in process (scheduled allocation amount) Operation rate difference- [Source] + 1. Manufacturing overhead budget for each department of our factory (annual). 1st Manufacturing 2nd Manufacturing Repair Material Warehouse Factory Department. Department department Department office 9,480,000 6,440,000 2,100,000 1,800,000 700,000 Next (Ctrl) - Factory office. 2. Scheduled direct work hours of this factory (annual) 1st manufacturing department 18,000 hours, 2nd manufacturing department: 36,000 hours + + 3. Allocation materials for auxiliary department costs Material Allocation 1st Manufacturing 2nd Manufacturing Repair total criteria Department: Department. Warehouse department. Department. Repair department Number of 225 90. 7.1 8. fee repairs. Material warehouse Material 8,000 3.800 2,200. department fee delivery amount Factory number of 116 60. 40. 6 8. administration fee employees. 120. -1 2. (1) Allocation table by department (Unit: Yen) Manufacturing department. Auxiliary department Expense item total 1st Manufacturing and Manufacturing Department. Department Repair department Material Warehouse Department Factory office. Department fee. Repair department fee Material warehouse department fee. Factory administration fee