The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year:

Factory Administration	$	985,325
Custodial Services		142,911
Personnel		61,544
Maintenance		65,540
Machiningoverhead		919,272
Assemblyoverhead		867,258
Total cost	$	3,041,850

The company allocates service department costs to other departments in the order listed below.

Department	Number of Employees	Total Labor- Hours	Square Feet of Space Occupied	Direct Labor- Hours	Machine- Hours
Factory Administration	26		14,500
Custodial Services	11	8,100	8,600
Personnel	17	17,600	4,800
Maintenance	56	52,600	19,400
Machining	96	120,000	75,000	40,000	161,250
Assembly	144	160,000	25,000	232,000	53,750
	350	358,300	147,300	272,000	215,000

Machining and Assembly are operating departments; the other departments are service departments. Factory Administration is allocated on the basis of labor-hours; Custodial Services on the basis of square feet occupied; Personnel on the basis of number of employees; and Maintenance on the basis of machine-hours.

Required:

1.

Allocate service department costs to consuming departments by the step-down method. Then compute predetermined overhead rates in the operating departments using a machine-hours basis in Machining and a direct labor-hours basis in Assembly. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round "Predetermined overhead rates" to 2 decimal places and other answers to the nearest whole dollar amount.)

	Factory administration	Custodial services	Personnel	Maintenance	Machining	Assembly
Operating department costs					919272	867258
Cost to be allocated	985325	142911	61544	65540
Allocation
Factory administration
Custodial services
Personnel
Maintenance
Total overhead after allocations
predetermined overhead rate

2.

Allocate service department costs to consuming departments by the direct method. Again, compute predetermined overhead rates in Machining and Assembly. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round "Predetermined overhead rates" to 2 decimal places and other answers to the nearest whole dollar amount.)

	Factory administration	Custodial services	Personnel	Maintenance	Machining	Assembly
Operating department costs					919272	867258
Cost to be allocated	985325	142911	61544	65540
Allocation
Factory administration
Custodial services
Personnel
Maintenance
Total overhead after allocations
predetermined overhead rate

3.	Assume that the company doesnt bother with allocating service department costs but simply computes a single plantwide overhead rate based on total overhead costs (both service department and operating department costs) divided by total direct labor-hours. Compute the plantwide overhead rate. (Round your answer to 2 decimal places.)

Plantwide Overhead Rtae

per DHL

4.	Suppose a job requires machine and labor time as follows:

	Machine-Hours	Direct Labor-Hours
Machining Department	285	30
Assembly Department	10	84
Total hours	295	114

Compute the amount of overhead cost that would be assigned to the job if the overhead rates were developed using the stepdown method, the direct method, and the plantwide method. (Round intermediate calculations to 2 decimal places and final calculations to the nearest whole dollar.)

Overhead cost Step-down method Direct method Plantwide method