Sendai Company has budgeted costs in its various departments as follows for the coming year: Factory Administration Custodial Services Personnel Maintenance Machining-overhead Assembly-overhead Total cost $ 270,000 68,760 28,840 45,200 376,300 175,900 $ 965,000 The company allocates service department costs to other departments in the order listed below. Number of Department Total Employees Labor-Hours Square Feet of Space Occupied Direct Labor-Hours Machine- Hours Factory Administration 12 5,000 Custodial Services 4 3,000 2,000 Personnel 5 5,000 3,000 Maintenance 25 22,000 10,000 Machining 40 30,000 70,000 20,000 70,000 Assembly 60 90,000 20,000 80,000 10,000 146 150,000 110,000 100,000 80,000 Machining and Assembly are operating departments; the other departments are service departments. Factory Administration is allocated based on total labor-hours; Custodial Services based on square feet occupied; Personnel based on number of employees; and Maintenance based on machine-hours. Required: 1. Allocate service department costs to consuming departments by the step-down method. Then compute predetermined overhead rates in the operating departments using machine-hours as the allocation base in Machining and direct labor-hours as the allocation base in Assembly. 2. Allocate service department costs to consuming departments by direct method. Again compute predetermined overhead rates in Machining and Assembly. 3. Assume that the company doesn't bother with allocating service department costs but simply computes a plantwide overhead rate that divides the total overhead costs (both service department and operating department costs) by the total direct labor-hours. Compute the plantwide overhead rate. 4. Suppose a job requires machine-hours and labor-hours as follows: Machining Department Assembly Department Total hours Machine- Hours 190 10 Direct Labor-Hours 25 75 200 100 Using the overhead rates from requirements (1), (2), and (3), compute the amount of overhead cost that would be assigned to the job.