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

Support Departments Producing Departments

Administration Maintenance Molding Assembly

Budgeted overhead $80,000 $120,000 $460,000 $540,000

Direct labor hours 500 2,000 25,000 32,000

Square meter occupied 200 300 2,500 10,000

Machine hours 500 9,600 14,400

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:	(4 marks)
b. If the cost allocation is based on stepdown method starting with Administration, after the allocation, the total overhead cost of Molding and Assembly departments are:	(4 marks)
C. Based on your calculation at (b), the Calculate the predetermined overhead rate for the producing departments are: