The Wallaby Company has two support departments and two producing departments.Information for each department for the year is as follows:

Support DepartmentsProducingDepartments

AdministrationMaintenanceMoldingAssembly

Budgetedoverhead$80,000$120,000$460,000$540,000

Direct laborhours5002,00025,00032,000

Square meteroccupied2003002,50010,000

Machinehours5009,60014,400

The company does not divide costs into fixed and variable components.

Plant administration costs are allocated based on square meter occupied, and factory maintenance costs are allocated based on machine hours.

Predetermined overhead rates for the producing departments are based on direct labor hours.

Required:(All answers should be supported by calculations; round to two decimal places)

a.If the cost allocation is based on direct method, after the allocation, the total overhead of Molding and Assembly departments are: