sales The following data are available for September 2013: Support departments Operating departments Human Information Corporate Consumer resources system sales Budgeted costs incurred before 72700 234400 998270 489860 any interdepartmental cost allocations Budgeted number of employees 21 42 Budgeted processing time 320 1920 1600 Instruction : Allocate the support departments costs to the operating departments using 1) The direct method 2) The step down method: 28 The following information related to Instep Company, and is available for 2014: Budgeted direct manufacturing labor - hours 22500 Budgeted manufacturing overhead costs 315000 Costs of actual material used 148000 Actual direct manufacturing labor-hours 20000 Actual manufacturing overhead costs 300000 There were two jobs in process on December 31,2014: job 11 and job 12: Direct materials direct labor Job 11 4870 5100 Job 12 5910 6800 Requirement: 1.Compute the overhead allocation rate 2.Compute the cost of job 11 and job 12 using normal costing 3.Calculate under-or overallocated