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

Factory Administration	$	604,240
Custodial Services		104,500
Personnel		56,386
Maintenance		201,244
Machiningoverhead		1,592,935
Assemblyoverhead		876,220
Total cost	$	3,435,525

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	30		11,900
Custodial Services	10	9,700	4,400
Personnel	14	19,600	12,000
Maintenance	56	52,300	16,400
Machining	100	100,000	50,000	134,000	216,750
Assembly	150	250,000	20,000	222,000	72,250
	360	431,600	114,700	356,000	289,000

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.

3. Assume that the company doesn't 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.) Plantwide overhead rate per DLH 4. Suppose a job requires machine and labor time as follows: Direct Machine-Hours Labor-Hours Machining Departm Assembly Department 230 15 31 82 ent Total hours 245 113 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.) Overhead Cost Step-down methood Direct method Plantwide method