Reference no: EM132540424

The Wallaby Company has two support departments and two producing departments. Information for each department for the year is as follows:

                                                  Support Departments                              Producing Departments

                                             Administration         Maintenance            Molding                Assembly

Budgeted overhead            $80,000                    $120,000           $460,000              $540,000

Direct labor hours             500                              2,000          25,000                   32,000

Square meter occupied        200                         300              2,500                    10,000

Machine hours                        -                         500                  9,600            14,400

• The company does not divide costs into fixed and variable components.
• Plant administration costs are allocated based on square meter occupied, and factory maintenance costs are allocated based on machine hours.
• Predetermined overhead rates for the producing departments are based on direct labor hours.

Required: (All answers should be supported by calculations; round to two decimal places)

Question a. If the cost allocation is based on direct method, after the allocation, the total overhead of Molding and Assembly departments are: