Service Departments Serv1 Serv2 Producing Departments Beer-Making Wine-Making 10 100 1,000 11 200 2.000 BUDGET Employees Floor space (sqm) IT assets Machine hours Direct labour cost Direct material Department overhead Number of units of product 10 15,000 3,000 3.500 26,067 15,000 52,000 50,006 100 44,045 4.000 7,000 29.111 60,000 22.000 200,000 27,138 76,000 15 1,050 100 16 2,050 200 Required: A. Calculate the predetermined PLANTWIDE rate (1 mark) Use Floor Space as the allocation base. ACTUAL Employees IT assets Floor space (sqm) Machine hours Direct labour cost Direct material Department overhead Number of units of product 15 3,050 400 3,550 27,050 10.050 30,050 100,050 105 4.050 300 7.050 57,050 20,050 40,050 200,050 B. Calculate the predetermined overhead rates for each Producing department using the DIRECT method (3 marks) C. Calculate the predetermined overhead rates for each Producing department using the STEP method (3 marks) Allocate Ser2 first. Allocation Base Floor space IT assets Direct labour Direct labour D. Calculate the budgeted PER UNIT total cost for the WINE product using (1) the PLANTWIDE method and (2) the DIRECT method (3 marks) The compamy only makes two products: beer and wine The Wine Making production department only makes wine (while the beer-making production department only makes beer) Answer the Required using the template below A. Plantwide Department overhead Denominator level of Activity Plantwide rate B. Direct Department overhead Denominator level of Activity Predetermined Overhead Rate Answer the Required using the template below A. Plantwide Department overhead Denominator level of Activity Plantwide rate B. Direct Department overhead Denominator level of Activity Predetermined Overhead Rate C. Step Department overhead Denominator level of Activity Predetermined Overhead Rate D. Plantwide Direct Wine Per unit DM Per unit DL Per unit OH Per unit total cost