Stubing Company has two producing departments and two support centers. The following budgeted data pertain to these four departments:

		Support Departments		Producing Departments
		Maintenance	Personnel	Assembly	Painting
Overhead		$200,000	$60,000	$43,000	$74,000
Square footage			2,700	5,400	5,400
Number of employees		30		72	198
Direct labor hours				25,000	40,000

Required:

1. Allocate the overhead cost of the support departments to the production department using the direct method.

2. Using direct labour hours, compute departmental overhead rates.