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32. a) Hardwork Comp. Hardwork Comp. uses the direct method in distributing the costs of its two service departments. S1 and S2. to its two producing departments. P1 and P2. S1 is distributed on the basis of number of employees. S2 is distributed on the basis of machine hours. departmental overhead rates are based on machine hours in P1 and direct labor hours in P2. The following budget data are available: $1 52 P1 P2 Budgeted overhead P10,000 P34,750 P208,000 P300,000 Number of employees 15 10 10 180 210 Machine hours 4,000 3,000 Direct labor hours 5,000 10,000 Refer to Hardwork Comp., what is the predetermined OH rate for P1? (round off answer to two decimal places) b) Refer to Hardwork Comp.. what is the predetermined OH rate for P2? (round off answer to two decimal places) Answer: Answer: c) Refer to Hardawok Comp., if the firm decides to change to a plantwide rate based on direct labor hours, what will the rate be? (round off answer to two decimal places) Answer: