Revenue Direct material Direct labor Overhead: Direct-material related Direct-labor related A1 B2 Total $290,000 $870,000 $1,160,000 125,000 250,000 78,000 185,250 375,000 263,250 127,500 121,095 Required: Channing uses a two-stage cost allocation system, It uses direct-material costs to allocate direct-materials related overhead and direct- labor costs to allocate direct-labor related overhead costs. a. Compute the direct-material related overhead rate for next month. b. Compute the direct-labor related overhead rate for next month. c. What is the total overhead allocated to product A1 next month? d. What is the total overhead allocated to product B2 next month? a. Predetermined rate b. Predetermined rate % of direct-materials cost % of direct-labor cost C. Total overhead (A1) d. Total overhead (B2)