PT. Naufal processes its products through two production departments and has three sub-departments to support its activities. The normal capacity is 50,000 machine hours for production department 1 and 20,000 direct labor hours for production department II, the budgeted BOP is as follows: Repairs Rp. 8,000,000; Electricity Rp. 10,000,000; Cafeteria IDR 2,000,000; Production I Rp 12,000,000; and Production II Rp 15,000,000 The expected capacity is 45,000 machine hours for department 1 and 25,000 direct labor hours for production department II. And the actual BOP is: Production I Rp 24,000,000 and Production II Rp 25,300,000. The first allocated is the electricity department, and the last is the Cafeteria. Use the direct and step-by-step method. Estimated number of services used by Auxiliary Department and production department Auxiliary Allocation Production Production Repair Electricity Cafetaria department base 1 2 Repair 3.500 1.500 1.000 1.000 500 Working hours 5.000 4.000 1.500 Electricity Cafetaria Kwh Number 2.000 15 1.000 5 25 25 10 of employees Requested: a. Compute the budgeted factory overhead costs per production department after receiving the factory overhead allocations from the auxiliary departments. b. Calculate the factory overhead rate for each production department. c. Compute the factory overhead costs assigned to production departments I and II d. Prepare the journal entries needed to record actual and expensed overhead costs