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Sugarloaf Company has two service departments and two producing departments, as follows: Service Departments A B $77,000 Budgeted overhead Machine hours Direct labor hours Square feet occupied $62,000 1,000 1,900 500 Producing Departments 2 $250,000 $320,000 8,800 11,200 17,000 22,000 3,500 9,000 1,400 850 A's costs are allocated based on square feet occupied and Bs costs are allocated based on machine hours. Predetermined overhead rates for the producing departments are based on direct labor hours. Allocate the service department costs using the direct method. Calculate the following: Predetermined overhead rate for Producing Dept. 1 = $_ Predetermined overhead rate for Producing Dept. 2 = $_