Please solve the yellow highlighted calculation in questions 1 to 4.

Q1-4need solution, they are partially answere, the green means correct answers, red means incorrect answers. Yellow means need to be answered.

Tampa Instrument Company manufactures gauges for construction machinery. The company has two production departments: Machining and Assembly. There are three service departments: Maintenance, Human Resources (HR), and Computer-Aided Design (CAD). The usage of these service departments' output during the year just completed is as follows:

Provision of Service Output (in hours of service)
		Provider of Service
User of Service	HR		Maintenance		CAD
HR		?				?				?
Maintenance		500				?				?
CAD		500				500				?
Machining		3,000				3,000				4,000
Assembly		6,000				3,500				1,000
Total		10,000				7,000				5,000

The budgeted costs in Tampa Instrument Company's service departments during the year are as follows:

	HR		Maintenance		CAD
Variable	$	61,000			$	89,000			$	61,000
Fixed		280,000				210,000				400,000
Total	$	341,000			$	299,000			$	461,000

When Tampa Instrument Company established its service departments, the following long-run needs were anticipated.

Long-Run Service Needs (in hours of service)
		Provider of Service
User of Service	HR		Maintenance		CAD
HR		?				?				?
Maintenance		1,000				?				?
CAD		1,500				1,000				?
Machining		3,500				4,000				4,800
Assembly		4,000				2,000				200
Total		10,000				7,000				5,000

Required: Use dual cost allocation in conjunction with each of the following methods to allocate Tampa Instrument Company's service department costs: (1) direct method and (2) step-down method.

Problem 17-25

2. Step-down method combined with dual allocation. a. Variable costs b. Fixed costs c. Total costs allocated

Question 1A: Step-down method combined with dual allocation for variable costs. Do not round intermediate calculations.

X Answer is not complete. Complete this question by entering your answers in the tabs below. Req 2A Req 2B Req 2C Step-down method combined with dual allocation for variable costs. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount.) Service Departments Production Departments HR Maintenance CAD Machining Assembly Costs prior to allocation 61,000 $ 89,000 $ 61,000 Allocation of HR Department costs 61,000 18,300 Allocation of Maintenance Department costs $ 89,000 Allocation of CAD Department costs 61,000 Total variable cost allocated to each department $ 18,300 $ 0Complete this question by entering your answers in the tabs below. Req 2A Req 2B Req 2C Step-down method combined with dual allocation for fixed costs. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount.) Service Departments Production Departments HR Maintenance CAD Machining Assembly Costs prior to allocation V $ 280,000 @ $ 210,000 $ 400,000 Allocation of HR Department costs 280,000 Allocation of Maintenance Department costs $ 210,000 Allocation of CAD Department costs 400,000 Total fixed cost allocated to each department 0 $ 0Complete this question by entering your answers in the tabs below. Req 2A Req 2B Req 2C Step-down method combined with dual allocation for total costs allocated. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount.) Machining Assembly Variable costs Fixed costs Total costs 0 02. Karen Mason has been asked to develop departmental overhead rates for comparison with the plantwide rate. The following steps are to be followed in developing the departmental rates. a. The Maintenance Department costs should be allocated to the three manufacturing departments using the direct method. b. The Power Department costs should be allocated to the three manufacturing departments using dual cost allocation combined with the direct method of service department cost allocation. Fixed costs are to be allocated according to maximum allotted capacity, and variable costs are to be allocated according to planned usage for the coming year. c. Calculate departmental overhead rates for the three manufacturing departments using a machinehour cost driver for the Molding Department and a directlaborhour cost driver for the Component and Assembly departments. {Do not round intermediate calculations. Enter all your answers in thousands except "Departmental overhead rate" which should be entered in dollars rounded to 2 decimal places) 0 Answer is not complete. Departmental overhead costs Allocation of maintenance costs {direct method} Allocation of power costs (dual, direct method} Fixed costs Variable costs Total allocated departmental overhead costs 5 Cost driver Departmental overhead rate ruunhu III ll lb Ll ll'u'u lllullulu'rtullllu ubvultlllbllld- .aren Mason, director of cost management, has recommended that Travelcraft use epartmental overhead rates. The planned operating costs and expected levels of activity 31' the coming year have been developed by Mason and are presented by department in 1e following schedules. (All numbers are in thousands.) Service Departments Power Maintenance Departmental activity measures: Maximum capacity 1,500kilowatt hours Adjustable Estimated usage for the coming year 750kilowatt hours 160hours Departmental costs: Materials and supplies $ 5,000 $1,600 Variable labor 1,000 3,150 Fixed overhead 15,150 250 Total service department costs $21,150 $5,000 Manufacturing Departments Molding Component Assembly Department activity measures: I Directlabor hours 500 2,800 1,700 Machine hours 845 150 | 0 Departmental costs: Direct material $12,800 $ 34,000 $I 1,250 Direct labor 3,900 24,000 13,000 Variable overhead 4,200 14,000 I18,800 Fixed overhead 17,200 7,500 7,400 Total departmental costs $38,100 $ 79,500 $|40,450 Use of service departments: Maintenance: I Estimated usage in labor hours for the coming year 100 40 20 Power (in kilowatt-hours): | Estimated usage for the coming year 310 330 110 Maximum allotted capacity 800 400 I 300 Return to question Fixed overhead Total departmental costs Use of service departments : Maintenance : Estimated usage in labor h Power (in kilowatt-hours) : Estimated usage for the col Maximum allotted capacity Problem 17-28 Part 1 Required: I. Calculate the plantwide overhead ate for Travelcraft Company for the coming year using the same method as used in the past. (Round your answer o 2 decimal places.) Answer is compl Plantwide overhead rate $ 19.05