Tenzell Company has two producing departments, Machining and Assembly, and two service departments, Maintenance and Personnel. The step-down method is used in allocating service department costs to production departments, in which Maintenance is allocated first based on square feet. Personnel is allocated based on the number of employees. In calculating predetermined factory overhead rates, machine hours are used as a base in Machining and direct labor hours are used as a base in Assembly. Budgeted monthly cost and other operating data are as follows: Maintenance Personnnel Machining Assembly Factory Overhead $30,000 $15,000 $150,000 $75,000 Square feet 2,000 4,000 19,000 17,000 5 3 40 80 Number of employees Machining Hours 22,700 8,000 16,625 Direct Labor Hours Cost and related data pertaining Job No. 3572 are : Machining : Machine Hours... Materials.. Direct labor (4 hours @ 10 $60 $6 Assembly: Materials Direct labor (11 hours @ $7 $9 Required: 1. Allocate the two support departments cost to the two operating departments using the step down method 2. Developed predetermined factory overhead rates for Machining and Assemblu 3. Compute the total cost of Job. No 3572