Question 14 (2.5 points) The company has one support department and two production departments, Machining and Assembly, and is using the dual-rate method. Based on the information below, calculate the cost to be allocated to the Machining and Assembly Departments if (a) variable costs are allocated based on the budgeted variable cost per hour for actual hours used in each department and (b) the fixed-cost allocation rate is based on budgeted costs and practical capacity and fixed costs are allocated based budgeted support hours of each production department. 400 hours $1,200 Practical capacity of Support Budgeted FC of Support Budgeted usage of Support: Machining department 200 hours Assembly department 150 hours 350 hours Total Budgeted VC per hour $2 per hour Actual usage of Support: 180 hours Machining department 160 hours Assembly department 340 hours Total Machining Assembly a) $1,020 $660 b) $960 $770 c) $770 $960 d) $660 $1,020