Service Department Cost Allocation Presented below are certain operating data for the four departments of Modern Manufacturing Company. Service Production Total manufacturing overhead costs ether identifiable with or allocated to each department $157.500 $210,000 $192,500 $40,000 Square feet of factory floor space 315.000 157,500 Number of factory workers Planned direct labor hours for the year 50 90 #7.500 112.000 Allocate, to the two production departments, the costs of service departments 1 and 2, using factory floor space and number of workers respectively, as bases. Do not round bases when calculating Production Departments 2 densfable and allocated overhead 1 Realocation of service departments Dept 1 Factory floor space Dept 2 Number of factory workers Total manufacturing overhead What is the apparent manufacturing overhead rate for each production department if planned direct labor hours are the overhead application base? (Round answers to two decimal places, when applicable) Production Production 2