PROBLEM 4 ABC Inc. has two service department, Quality control and Maintenance, and two producing department, Assembly and Finishing. In determining the overhead rate, Assembly used 60,000 direct labor hours and Finishing used 30.000 machine hours. The followina information is oresented below. Required: 1. Determine the allocation of Quality control and Maintenance cost to Finishing and Assembly department using: a. Direct method b. Step method c. Algebraic method How much is the manfoctuing overhead rate in