Calculating and Using a Single Charging Rate

The expected costs for the Maintenance Department of Stazler, Inc., for the coming year include:

Fixed costs (salaries, tools): $66,670 per year

Variable costs (supplies): $1.45 per maintenance hour

Estimated usage by:
Assembly Department	4,900
Fabricating Department	6,400
Packaging Department	11,300
Total maintenance hours	22,600
Actual usage by:
Assembly Department	3,750
Fabricating Department	6,500
Packaging Department	10,500
Total maintenance hours	20,750

Required:

1. Calculate a single charging rate for the Maintenance Department. Round your answer to the nearest cent. $ per maintenance hour

2. Use this rate to assign the costs of the Maintenance Department to the user departments based on actual usage. Calculate the total amount charged for maintenance for the year. $

3. What if the Assembly Department used 3,800 maintenance hours in the year? How much would have been charged out to the three departments?

Assembly Department charge	$
Fabricating Department charge
Packaging Department charge
Total amount charged	$