The Fellercraft Corporation records manufacturing overhead costs initially in three service centres and three production departments and one non-departmental plant-wide cost pool called "Plant-occupancy". All manufacturing overhead is ultimately assigned to the three production departments.

Budgeted manufacturing overhead and other pertinent data for 2021 are as follows:

	Manufacturing Overhead	Floor Space	Workers	Direct materials cost	Machine Hours	Direct labour costs
Plant Occupancy	$630,000
Service Centers Personnel Maintenance Storage	$65,200 96,000 130,216	10,000 20,000 150,000	20 40 30	$20,000 80,000 10,000	100 200 1,200	$68,000 112,000 145,000
Production Depts Moulding Welding Assembly Totals	$700,000 328,000 850,000 $2,799,416	80,000 70,000 120,000 450,000	160 90 230 570	$360,000 60,000 230,000 $760,000	4,000 2,000 800 8,300	$ 980,000 609,000 1,092,000 $3,006,000

DIRECT LABOUR HOURS - Moulding 140,000; Welding 87,000; Assembly 156,000

Plant occupancy and service centre costs are allocated according to the allocation bases as follows:

1. Plant occupancy on the basis of floor space

2. Personnel centre on the basis of the number of workers

3. Maintenance centre on the basis of machine-hours

4. Storage on the basis of materials cost.

Allocate all applicable costs to the production centres using the Step-down method.

Allocate the $630,000 plant occupancy cost first.

Allocate the service departments in the order given (Personnel, Maintenance, Storage).

Calculate the rates, based on direct labour hours, for applying overhead in the three production departments.