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Mason Corp. is a manufacturing firm which has two service departments, Information technology and Human resources, and two production departments Clothing and Shoes. The information technology Department costs of $145,000 are allocated on the basis of IT hours used. The Human resources Department costs of $85.000 are allocated based on the number of employees. The costs of production departments, Clothing and Shoes, are $384,000 and 5246,000, respectively. Data on overhead costs, and information about the If hours used and number of employees given as percentages (e.8.13% is shown as 0.13), are as follows: Service Departments production Departments Human resources Clothing Information technology Department Department Department Shoes Department Overhead costs: $145,000 $85,000 $384.000 $246,000 T hours used percent) 6.10 0.24 0.43 0.23 number of employees (percent 6.13 10.00 0.37 0.50 Overhead rates are established for each of the production departments. The Clothing Department allocates overhead based upon direct labor hours in clothing and the Shoes Department allocates overhead based upon pairs of shoes produced. The planned levels are 9,000 direct labor hours in clothing and 19,200 pairs of shoes produced. Allocate costs to the production departments using the reciprocal method, then find the overhead rates for the Clothing and Shoes departments