The president of Valencia Products Company has been critical of the product costing methods by which factory overhead is charged to products by a plant wide overhead rate. The chief accountant suggested a departmentalization of the facility for the purpose of calculating departmental overhead rates. The following estimated direct departmental overhead data were accumulated on an annual basis:

The annual light and power bill is estimated at $9,300 and is distributed on the basis of electricity usage. The order and bases of distribution of service department costs (using the step method) are as follows: (a) General Factory Cost Pool-area occupied; (b) Storeroom-estimated requisitions; (c) Repairs and Maintenance-estimated repairs and maintenance hours.
The following departmental information is provided:

Required:
Prepare an overhead distribution sheet, with calculation of factory overhead rates for the producing departments based on machine hours.

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rtments Service Departments Repairs General Factory Department Department Department Overhead Items 10 12 14 $14,000 8,000 5,430 10,145 10,000 Storeroom Maintenance Cost Pool 8,000 7,200 3,651 $20.500 5,400 $16,000 Indirect labor Indirect supplies Labor fringe benefits Equipment depreciation... Property tax, depreciation of 6,000 5,600 9,349 8,000 $7.200 6,133 1.400 $24,000 18,000 1,070 2.100 1.100 6,000 1,740 buildings, etc 20,000 $43,622$44949 575 $15,933 21351 $66 270 Repairs and Storeroom Maintenance Cost Pool General Factory 10 12 14 Percentage of usage of 20% 25% 30% 3% 12% 10% 2,000 6,000 1,000 Area occupied (square feet) requisitionS and maintenance hours 25,200 81,000 4,200 3,360 5,040 Estimated number of Estimated number of repairs Estimated machine hours.... 21,000 124,200 4,800 29,400 40.500 6,000 24,300 3,000 800 900 1,600