Service Department Cost Allocation Presented below are certain operating data for the four departments of Tally Manufacturing Company, Service Production 2 Total manufacturing overhead costs either identifiable with or allocated to each department $120.000 $144,000 $180,000 $196,000 Square feet of factory floor space Number of factory workers 80,000 160,000 60 20 40.000 60.000 Planned direct labor hours for the year Allocate to the two production departments, the costs of service departments 1 and 2, using factory floor space and number of workers, respectively, as bases. Do not round bases when calculating real Production Idersfiable and allocated overhead Relocation of service departments Dept. 1 Factory foor space Dept. 2 Number of factory workers Total manufacturing overhead What is the apparent overhead rate for each production department if planned direct labor hours are the overhead application base? Round answers to two decimal places, when applicable. Production 18 Production 2 1