Appleton Corporation has one support department, Engineering Services, and two production departments, Machining and Assembly. The following data relate to the

2017 budget for the Engineering Services Department.

Using the dual-rate method, calculate the cost to be allocated to the Machining and Assembly Departments if (a) variable costs are allocated based on the budgeted variable cost per hour for actual hours used in each department and (b) fixed costs are allocated based on budgeted fixed costs and practical capacity of the Engineering Services Department. The allocation rate is based on budgeted costs and practical capacity of the Engineering Services Department and allocated based on budgeted Engineering Services hours used in each department.

Question- What would requirement 4 answer be?

I have tried

26 X 6000=156000

30X 5500= 165000

but the answer is wrong.

25,000 hours $ 325,000 6,000 hours Practical capacity Fixed costs of the Engineering Services Department in the 11,500 labour-hour to 25,000 labour-hour relevant range Budgeted usage (quantity) of engineering services labour- hours required to support the productions departments: Machining Department Assembly Department Total Budgeted variable cost per engineering services labour-hour in the 11,500 labour-hour to 25,000 labour-hour relevant range Actual usage (quantity) of engineering services labour-hours required to support the production departments: Machining Department Assembly Department 6,500 hours 12,500 hours $ 30 per hour used 5,500 hours 6,000 hours 11,500 hours Total Requirement 1. Using the single-rate method, calculate the cost to be allocated to the Machining and Assembly Departments if the allocation rate is based on budgeted costs and budgeted quantity of Engineering Services and allocated based on actual Engineering Services hours used in each department Begin by determining the rate per hour used to allocate Engineering Services Department costs to the Machining and Assembly Departments. Budgeted total rate per hour is $ 56 Now, we can allocate the engineering-services costs to the Machining and Assembly Departments under the single-rate method. $ 308,000 Machining department: Assembly department: $ 336,000 Requirement 2. Using the dual-rate method, calculate the cost to be allocated to the Machining and Assembly Departments if (a) variable costs are allocated based on the budgeted variable cost per hour for actual hours used in each department and (b) fixed costs are allocated based on budgeted fixed costs per hour and the budgeted number of hours for each department. Before completing the allocation, calculate the budgeted fixed cost rate per hour. Budgeted fixed cost rate per hour is $ 26. Now we can complete the allocation. Begin with the Machining Department. Fixed costs $ 156,000 Variable costs 165,000 Total costs $ 321,000 Now, allocate the costs to the Assembly Department. Fixed costs $ 169,000 Variable costs 180,000 $ 349,000 Total costs Requirement 3. Using the single-rate method, calculate the cost to be allocated to the Machining and Assembly Departments if the allocation rate is based on budgeted costs and practical capacity of Engineering Services Department and allocated based on actual Engineering Services hours used in each department. Begin by determining the budgeted total-cost rate per hour. (Round your answer to the nearest cent.) Budgeted total-cost rate per hour is $ 43.00 Now, we can allocate the engineering services costs to the Machining and Assembly Departments, under the single-rate method, based on actual hours used in each department. Machining department: $ 236,500 Assembly department: $ 258,000 Requirement 4. Using the dual-rate method, calculate the cost to be allocated to the Machining and Assembly Departments if (a) variable costs are allocated based on the budgeted variable cost per hour for actual hours used in each department and (b) fixed costs are allocated based on budgeted fixed costs and practical capacity of the Engineering Services Department. The allocation rate is based on budgeted costs and practical capacity of the Engineering Services Department and allocated based on budgeted Engineering Services hours used in each department. Begin with the Machining Department. Fixed costs Variable costs Total costs 25,000 hours $ 325,000 6,000 hours Practical capacity Fixed costs of the Engineering Services Department in the 11,500 labour-hour to 25,000 labour-hour relevant range Budgeted usage (quantity) of engineering services labour- hours required to support the productions departments: Machining Department Assembly Department Total Budgeted variable cost per engineering services labour-hour in the 11,500 labour-hour to 25,000 labour-hour relevant range Actual usage (quantity) of engineering services labour-hours required to support the production departments: Machining Department Assembly Department 6,500 hours 12,500 hours $ 30 per hour used 5,500 hours 6,000 hours 11,500 hours Total Requirement 1. Using the single-rate method, calculate the cost to be allocated to the Machining and Assembly Departments if the allocation rate is based on budgeted costs and budgeted quantity of Engineering Services and allocated based on actual Engineering Services hours used in each department Begin by determining the rate per hour used to allocate Engineering Services Department costs to the Machining and Assembly Departments. Budgeted total rate per hour is $ 56 Now, we can allocate the engineering-services costs to the Machining and Assembly Departments under the single-rate method. $ 308,000 Machining department: Assembly department: $ 336,000 Requirement 2. Using the dual-rate method, calculate the cost to be allocated to the Machining and Assembly Departments if (a) variable costs are allocated based on the budgeted variable cost per hour for actual hours used in each department and (b) fixed costs are allocated based on budgeted fixed costs per hour and the budgeted number of hours for each department. Before completing the allocation, calculate the budgeted fixed cost rate per hour. Budgeted fixed cost rate per hour is $ 26. Now we can complete the allocation. Begin with the Machining Department. Fixed costs $ 156,000 Variable costs 165,000 Total costs $ 321,000 Now, allocate the costs to the Assembly Department. Fixed costs $ 169,000 Variable costs 180,000 $ 349,000 Total costs Requirement 3. Using the single-rate method, calculate the cost to be allocated to the Machining and Assembly Departments if the allocation rate is based on budgeted costs and practical capacity of Engineering Services Department and allocated based on actual Engineering Services hours used in each department. Begin by determining the budgeted total-cost rate per hour. (Round your answer to the nearest cent.) Budgeted total-cost rate per hour is $ 43.00 Now, we can allocate the engineering services costs to the Machining and Assembly Departments, under the single-rate method, based on actual hours used in each department. Machining department: $ 236,500 Assembly department: $ 258,000 Requirement 4. Using the dual-rate method, calculate the cost to be allocated to the Machining and Assembly Departments if (a) variable costs are allocated based on the budgeted variable cost per hour for actual hours used in each department and (b) fixed costs are allocated based on budgeted fixed costs and practical capacity of the Engineering Services Department. The allocation rate is based on budgeted costs and practical capacity of the Engineering Services Department and allocated based on budgeted Engineering Services hours used in each department. Begin with the Machining Department. Fixed costs Variable costs Total costs