McDuff Company uses a job$-$order costing system to compute product costs. There are two producing departments $($P$1$ and P$2)$ and two support departments $($S$1$ and S$2).$ The costs incurred in S$1$ and S$2$ are allocated to Departments P$1$ and P$2$ and included in their factory overhead rates for costing products. S$1$ costs are allocated based on the number of employees, S$2$ costs are allocated based on direct labor hours, and the production departmental overhead rates are also based on direct labor hours. The following data are available for a recent period:

S$1$ S$2$ P$1$ P$2$

Direct department costs $$12,000$ $$18,000$ $$70,000$ $$117,500$

Number of employees $8124872$

Direct labor hours $4503252,2501,800$

Required:

a$.$ Prepare a schedule allocating the support department costs to the producing departments using the sequential allocation method. The department with the greatest percentage of interdepartmental services should be allocated first.

b$.$ Determine the overhead rates per direct labor hour for P$1$ and P$2.$

c$.$ Job A$2$ was completed during the period at a cost of $$26,000$ for direct materials and direct labor costs. This job required $21$ direct labor hours in Department P$1$ and $15$ direct labor hours in Department P$2.$ What was the total cost of Job A$2?$