The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year:

Factory Administration	$	563,850
Custodial Services		146,440
Personnel		49,332
Maintenance		155,588
Machiningoverhead		864,540
Assemblyoverhead		1,306,050
Total cost	$	3,085,800

The company allocates service department costs to other departments in the order listed below.

Department	Number of Employees	Total Labor- Hours	Square Feet of Space Occupied	Direct Labor- Hours	Machine- Hours
Factory Administration	23		12,600
Custodial Services	9	7,900	11,800
Personnel	12	15,000	5,300
Maintenance	56	53,000	18,600
Machining	60	120,000	96,000	123,000	174,000
Assembly	90	180,000	24,000	258,000	87,000
	250	375,900	168,300	381,000	261,000

Machining and Assembly are operating departments; the other departments are service departments. Factory Administration is allocated on the basis of labor-hours; Custodial Services on the basis of square feet occupied; Personnel on the basis of number of employees; and Maintenance on the basis of machine-hours.

2.

Allocate service department costs to consuming departments by the direct method. Again, compute predetermined overhead rates in Machining and Assembly. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round "Predetermined overhead rates" to 2 decimal places and other answers to the nearest whole dollar amount.)

(should draw a table)

3.

Assume that the company doesnt bother with allocating service department costs but simply computes a single plantwide overhead rate based on total overhead costs (both service department and operating department costs) divided by total direct labor-hours. Compute the plantwide overhead rate. (Round your answer to 2 decimal places.)

planwide overhead rate = per DLH

4.	Suppose a job requires machine and labor time as follows:

	Machine-Hours	Direct Labor-Hours
Machining Department	245	26
Assembly Department	19	72
Total hours	264	98

(contuning 4.) Compute the amount of overhead cost that would be assigned to the job if the overhead rates were developed using the stepdown method, the direct method, and the plantwide method. (Round intermediate calculations to 2 decimal places and final calculations to the nearest whole dollar.)

(continuing 4.)

step down method=

direct method=

planwide method=

acc3200