P3-8A. Manufacturing Overhead Distribution Worksheet The following are selected operating data for the production and service departments of Bluestone Company for 2019.

Departments

Service Production

1 2 2 1

Overhead costs (identified by department).

Indirect materials $48,400 $82,200 $25,440 $516,000

Indirect labor.$97,200 $144,000 $32,584 $1,439,000

Square feet of building floor space used..$4,800 $7,200 $12,000 $24,000

Assessed value of equipment used$21,000 $63,000 $126,000 $210,000

Cubic yards of factory space used.. $88,000 $132,000

Machine hours. $51,200 $204,800

Direct labor. $20,000 $400,000

Building Depreciation of $110,000 is allocated on the basis of square feet of floor space. Personal property taxes of $30,000 are allocated on the basis of assessed values of equipment used. Costs for service departments 1 and 2 are allocated to production departments on the basis of cubic yards of factory space and machine hours, respectively.

Required

1. Prepare a 2019 overhead distribution worksheet for Bluestone Company similar to the one prepared for Exhibit 3-15.
2. Compute the manufacturing overhead rates for production departments 1 and 2 using machine hours and direct labor costs, respectively, for allocation bases. Round your answer to two decimal places.