Support departments: Building and grounds Personnel General plant administration Cafeteria: Operating loss Storeroom Operating departments: Machining Assembly Total for support and operating departments $13,500 1,719 28,668 1,880 10,880$ 56,647 $34,700 $140,24783,60048,900 aBasisusedisnumberofemployees Develop overhead rates per direct manufacturing labor-hour for machining and assembly using the step-down method. (Round the overhead rates to three decimal places.) Step-down method: Overhead rate per direct Total costs allocated to department Direct manufacturing labor-hours = manufacturing labor-hour Machining = Assembly = Support departments: Building and grounds Personnel General plant administration Cafeteria: Operating loss Storeroom Operating departments: Machining Assembly Total for support and operating departments $13,500 1,719 28,668 1,880 10,880$ 56,647 $34,700 $140,24783,60048,900 aBasisusedisnumberofemployees Develop overhead rates per direct manufacturing labor-hour for machining and assembly using the step-down method. (Round the overhead rates to three decimal places.) Step-down method: Overhead rate per direct Total costs allocated to department Direct manufacturing labor-hours = manufacturing labor-hour Machining = Assembly =