Assume that both Machining and Assembly work on just two jobs during the month of August: CM-22 and CM-23. Costs are allocated to jobs based on machine-hours in Machining and labor-hours in Assembly. The number of labor- and machine-hours worked in each department are as follows:

Machining

Assembly

Job CM-22:

Machine-hours

290

40

Labor-hours

20

30

Job CM-23:

Machine-hours

30

50

Labor-hours

40

370

1a. Calculate the total allocation bases and department rates for Machining and Assembly. (Round "Department rate" to 2 decimal places.)

	Machining	Assembly
Total allocation base
Department rate

1b. How much of the service department costs allocated to Machining and Assembly in the direct method should be allocated to Job CM-22? How much should be allocated to Job CM-23? (Round "Department rate" to 2 decimal places.)

	Job CM-22	Job CM-23
Machining
Assembly