Aragon makes handheld calculators in two models€”basic and professional€”and wants to refine its costing system by allocating overhead using Professional, total OH $644,000 departmental rates. The estimated $851,500 of manufacturing overhead has been divided into two cost pools: Assembly Department and Packaging Department. The following data have been compiled:

Compute the predetermined overhead allocation rates using machine hours as the allocation base for the Assembly Department and direct labor hours for the Packaging Department. How much overhead is allocated to the basic model? To the professional model?

Assembly Department 550,000 Packaging Department Total Overhead costs Machine hours: S 301,500 $ 851,500 Basic Model 145,000 MHr 35,000 MHr 180,000 MHr Professional Model 35,000 MHr 20,000 MHr 475,000 MHr Direct labor hours: Basic Model 120,000 DLHr 37,500 DLHr 422,500 DLHr 740,000 DLHr 40,000 DLHr 80,000 DLHr Professional Mode