Indirect Cost Allocation: Direct Method Sprint Manufacturing Company has two production departments, Melting and Molding. Direct genera plant management and plant security costs benefit both production departments. Sprint allocates general plant management costs on the basis of the number of production employees and plant security costs on the basis of space occupied by the production departments. In November, the following overhead costs were recorded: Melting Department direct overhead $190,000 Molding Department direct overhead 300,000 General plant management 100,000 25,000 Plant security Other pertinent data follow: Melting Molding Number of employees Space occupied (square feet) Machine hours 45 30 10,000 30,000 2,000 10,000 20,000 4,000 Direct labor hours (a) Prepare a schedule allocating general plant management costs and plant security costs to the Melting and Molding Departments. Molding Total Melting Department General Plant Management Plant security 0 $ 0 $ $ 0 $ 0 $ C (b) Determine the total departmental overhead costs for the Melting and Molding Departments Melting $ 0 4,000 Direct labor hours (a) Prepare a schedule allocating general plant management costs and plant security costs to the Melting and Molding Departments. Molding Melting Total Department 0 General Plant Management $ 0 $ 0 $ Plant security 0 $ 0 $ (b) Determine the total departmental overhead costs for the Melting and Molding Departments. Melting $ 0 Molding $ 0 (c) Assuming the Melting Department uses machine hours and the Molding Department uses direct labor hours to apply overhead to production, calculate the overhead rate for each production department. Round your answers to two decimal places. Melting $ 0 Molding $0 Check