Question 1 (Total 18 marks) Deuter Ace Corp has two production departments - assembly and finishing, and two service departments - Sourcing (purchasing and handling of raw materials and human resources) and operations (work scheduling, supervision and inspection). The amount of labour hours provided by each of the service departments to the other departments is shown below: Total labour hours used by departments Operations. Sourcing Assembly Finishing Sourcing 20,000 40,000 60,000 Operations 60,000 50,000 The estimated overhead costs for each of the departments and the cost drivers for the two production departments are as follows: Operations Sourcing Assembly Finishing Estimated overhead $205,000- $165,000 $410,000 $255,000 costs Cost driverse 25,000 machine 33,000 direct hours labour hours Required: (a) Calculate the total overhead costs for the Assembly and Finishing departments after the re-apportionment of the costs from the service departments. (Round your solutions to the nearest dollar.) (15 marks) (b) Calculate the department overhead rates for the Assembly and Finishing departments using the appropriate bases. (Round your solutions to the nearest cent.)