The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year. Factory Administration Custodial Services Personnel Maintenance Mac Assembly-overhead $1,063,750 125,540 39,520 155,140 969,100 875,450 hining-overhead Total cost $3,228,500 The company allocates service department costs to other departments in the order listed below Square Feet of Space Hours OccupiedHours 11,700 Total Labor- Direct Labor- Machine- Hours Number of Department Factory Administration Custodial Services Personnel Maintenance Machining Assembly Employees 27 58 100 150 13,400 17,400 44,700 150,000 200,000 2,900 12,600 16,800 52,500 17,500 229,000 29,000 46,000 232,000 360 425,500 114,000 275,000 261,000 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 Required 1. Allocate service department costs to consuming departments by the step-down method. Then compute predetermined overhead rates in the operating departments using a machine-hours basis in Machining and a direct labor-hours basis in 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.)