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

Factory Administration	$	959,985
Custodial Services		119,250
Personnel		54,520
Maintenance		128,105
Machiningoverhead		1,060,400
Assemblyoverhead		460,640
Total cost	$	2,782,900

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

27

12,900

Custodial Services

14

9,800

5,300

Personnel

18

18,100

12,100

Maintenance

51

44,400

13,200

Machining

88

180,000

70,000

49,000

177,000

Assembly

132

240,000

20,000

205,000

59,000

330

492,300

133,500

254,000

236,000

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.)

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.)

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.)

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

	Machine-Hours	Direct Labor-Hours
Machining Department	250	30
Assembly Department	14	75
Total hours	264	105

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.)