Koehler (see Exercise E24-14) makes handheld calculators in two models-basic and professional-and wants to refine its costing system by allocating overhead using departmental rates. The estimated $721,000 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? Round allocation rates to two decimal places and allocated costs to whole dollars.

Packaging Department Assembly Department Total $ 264,500 $ 721,000 $ 456,500 Overhead costs Machine hours: Basic Model 185,000 MHr 230,000 MHr 45,000 MHr Professional Model 230,000 MHr 55,000 MHr 285,000 MHr Total 415,000 MHr 515,000 MHr 100,000 MHr Direct labor hours: Basic Model 20,000 DLHr 50,000 DLHr 70,000 DLH. Professional Model 385,750 DLHr 105,125 DLHr 280,625 DLHR Total 125,125 DLHR 455,750 DLHr 330,625 DLHr