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

Factory Administration	$	605,500
Custodial Services		229,926
Personnel		65,789
Maintenance		324,785
Machiningoverhead		1,697,400
Assemblyoverhead		542,200
Total cost	$	3,465,600

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		5,600
Custodial Services	12	9,900	6,900
Personnel	21	19,600	7,700
Maintenance	60	53,000	10,500
Machining	80	100,000	140,000	99,000	280,000
Assembly	120	250,000	40,000	236,000	80,000
	320	432,500	210,700	335,000	360,000

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.) Factory Custodial Assembly Personnel Maintenance Machining Administration Services 1,697,400 542,200 Operating department costs 605,500 229,926 65,789 324785 Costs to be allocated Allocation Factory administration Custodial services Personnel Maintenance Total overhead after allocations Predetermined overhead rate