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1 4 5 6 7 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 January '25 Manufacturing Overhead Router A Machine Hours Depreciation Maintenance Total Router Costs $ Single-staze allocation Total Overhead Costs Total MH Allocation Rate Two-stage allocation Total Overhead Costs Basic Router Pool Basic Router MH Basic Router Rate SkillCut Router Pool SkillCut Router MH SkillCut Router Rate Router B 160 4,500 2,000 6,500 I-Stage Scrollwork 0.05 16.00 2.00 Router Costs Router C 160 6,000 2,100 8,100 2-Stage Shaker 0.05 15.00 2.00 Router D SkillCut Total 160 5,000 2,400 7,400 160 4,500 2,300 6,800 2-Stage Scrollwork 0.05 16.00 2.00 160 15,000 4,200 19,200 800 35,000 13,000 48,000 Labor Sanding supplies Paint Poly Total Finishing Department 15,000 500 5,000 2,000 22,500 Machine Hours Direct Materials Direct Labor Allocated Overhead Total Cost I-Stage Shaker 0.05 15.00 2.00