The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year: Factory Administration Custodial Services 480,760 116,260 45,602 Personnel Maintenance 141,258 Machining-overhead Assembly-overhead Total cost 874,528 1,181,192 $2,839,600 The company allocates service department costs to other departments in the order listed below. Square Feet of Total Labor- Direct Number of Labor- Machine- Space Employees Hours Occupied Hours Department Factory Administration Custodial Services Hours 8,600 3,600 8,600 16,000 60,000 112,000 180,00 20,000 227,000 36,000 27 11 11,600 16,700 44,500 Personnel Maintenance Machining Assembly 18 54 60,000 150,000 64 96 270 282,800 116,800 339,000 216,000 Machining and Assembly are operating departments; the other departments are service departments. Factory Administration is allocated based on labor-hours; Custodial Services based on square feet occupied; Personnel based on number of employees, and Maintenance based on 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 machine-hours as the allocation base in Machining and direct labor-hours as the allocation base in Assembly 2. Repeat (1) above, this time using the direct method. Again compute predetermined overhead rates in Machining and Assembly. 3. Assume that the company doesn't bother with allocating service department costs but simply computes a single plantwide overhead rate that divides the total overhead costs (both service department and operating department costs) by the total direct labor-hours. Compute the plantwide overhead rate. 4. Suppose a job requires machine and labor time as follows: Direct Machine- Labor- Hours Hours Machining Department Assembly Department 290 28 15 84 Total hours 305 112 Using the overhead rates computed in (1), (2), and (3) above, compute the amount of overhead cost that would be assigned to the job if the overhead rates were developed using the step-down method, the direct method, and the plantwide method. Complete this question by entering your answers in the tabs below Required 1 Required 2 Required 3 Required 4 Allocate service department costs to consuming departments by the step-down method. Then compute predetermined overhead rates in the operating departments using machine-hours as the allocation base in Machining and direct labor-hours as the allocation base 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 final answers to the nearest whole dollar amount.) Show less Custodial Factory Administration Maintenance Machining Personnel Assembly 480,760 $ 116,260 Departmental costs before allocation $ 45,602 141,258 Allocations (480,760) Factory administration Custodial services Personnel Maintenance 0S 0$ $ 116,260 45,602 $ 141,258 Total costs after allocation Predetermined overhead rate KRequired 1 Required 2 Required 1 Required 2 Required 3 Required 4 Repeat requirement 1 above, this time using 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 final answers to the nearest whole dollar amount.) Factory Administration Custodial Personnel Machining Maintenance Assembly Services 480,760 Departmental costs before allocation 116,260 45,602 $ 141,258 Allocations: Factory administration Custodial services Personnel Maintenance 141,258 $ 0S 480,760 116,260 Total costs after allocation $ 45,602 $ 0 Predetermined overhead rate Reguired 1 Required 3 Complete this question by entering your answers in the tabs below Required 1 Required 2 Required 3 Required 4 Assume that the company doesn't bother with allocating service department costs but simply computes a single plantwide overhead rate that divides the total overhead costs (both service department and operating department costs) by the total direct labor-hours. Compute the plantwide overhead rate. (Do not round intermediate calculations. Round your answer to 2 decimal places.) Plantwide overhead rate per DLH Complete this question by entering your answers in the tabs below Required 1 Required 2 Required 4 Required 3 Using the overhead rates computed in (1), (2), and (3) above, Compute the amount of overhead cost that would be assigned to the job if the overhead rates were developed using the step-down method, the direct method, and the plantwide method. (Do not round intermediate calculations. Round "Predetermined overhead rates" to 2 decimal places and other final answers to the nearest whole dollar amount.) Show less A Overhead Cost Step-down method Direct method Plantwide method Required 3 Required 4