Xania Inc. uses a normal job$-$order costing system. Currently, a plantwide overhead rate based on machine hours is used. Xanias plant manager has heard that departmental overhead rates can offer significantly better cost assignments than a plantwide rate can offer. Xania has the following data for its two departments for the coming year: Department ADepartment BOverhead costs $($expected$)$$$95,000$ $$77,000$ Normal activity $($machine hours$)16,50011,800$ Required:$1.$ Compute a predetermined overhead rate for the plant as a whole based on machine hours. Round your answer to two decimal places.$fill in the blank $1$ per machine hour$2.$ Compute predetermined overhead rates for each department using machine hours. $($Note: Round to two decimal places, if necessary.$)$Department A$fill in the blank $2$ per machine hourDepartment B$fill in the blank $3$ per machine hour$3.$ Conceptual Connection: Job $73$ used $20$ machine hours from Department A and $50$ machine hours from Department B$.$ Job $74$ used $50$ machine hours from Department A and $20$ machine hours from Department B$.$ Compute the overhead cost assigned to each job using the plantwide rate computed in Requirement $1.$ Repeat the computation using the departmental rates found in Requirement $2.$ Round final answers to the nearest cent, if necessary. Job $73$Job $74$Plantwide$fill in the blank $4$$fill in the blank $5$Departmental$fill in the blank $6$$fill in the blank $7$Which of the two approaches gives the fairer assignment?$4.$ Conceptual Connection: Repeat Requirement $3,$ assuming the expected overhead cost for Department B is $$102,000($not $$77,000).$ Round overhead rates to the nearest cent. Job $73$Job $74$Plantwide$fill in the blank $9$$fill in the blank $10$Departmental$fill in the blank $11$$fill in the blank $12$For this company, would you recommend departmental rates over a plantwide rate?