Note: Please I need the solution with the reciprocal allocation method for both questions.

Alex Manufacturer has two support departments (Human Resources and Security) and three producing departments (Fabricating, Assembly, and Finishing). Costs and activities are as follows:

Human Resources Security Fabricating Assembly Finishing

Direct costs........................ $54,500 $29,300 $44,200 $59,850 $26,250

Number of employees....... 15 25 44 26

Square feet........................ 2,300 11,200 23,450 15,120

Direct labor hours.............. 4,800 5,250 1,900

Human Resources services are allocated based on the number of employees; security services are allocated based on square footage. Overhead rates for the three producing departments are based on direct labor hours.

Required:

1. Calculate the total manufacturing overhead cost for each department using the reciprocal allocation method.
2. Determine the overhead application rates for the producing departments using the reciprocal allocation method.

Note: Please I need the solution with the reciprocal allocation method for both questions.

Alex Manufacturer has two support departments (Human Resources and Security) and three producing departments (Fabricating, Assembly, and Finishing). Costs and activities are as follows: Human Resources Security Fabricating Assembly Finishing Direct costs $54,500 $29,300 $44,200 $59,850 $26,250 Number of employees. 15 25 44 26 Square feet. 2,300 11,200 23,450 15,120 Direct labor hours... 4,800 5,250 1,900 Human Resources services are allocated based on the number of employees; security services are allocated based on square footage. Overhead rates for the three producing departments are based on direct labor hours. Required: a Calculate the total manufacturing overhead cost for each department using the reciprocal allocation method. [2.5 marks] b. Determine the overhead application rates for the producing departments using the reciprocal allocation method. [1 mark]