PART B: Question 1 (Total 18 marks) Deuter Ace Corp has two production departments - assembly and finishing, and two service departments - sourcing (purchasing and handling of raw materials and human resources) and operations (work scheduling, supervision and inspection). The amount of labour hours provided by each of the service departments to the other departments is shown below: Total labour hours used by departments Operations Sourcing Assembly Finishing 20,000 40,000 60,000 60,000 50,000 Sourcing Operations The estimated overhead costs for each of the departments and the cost drivers for the two production departments are as follows: Operations $205,000 Estimated overhead costs Sourcing $165,000 Assembly $410,000 Finishing $255,000 Cost drivers 25,000 machine 33,000 direct labour hours hours Required: (a) Calculate the total overhead costs for the Assembly and Finishing departments after the re-apportionment of the costs from the service departments. (Round your solutions to the nearest dollar.) (15 marks) (b) Calculate the department overhead rates for the Assembly and Finishing departments using the appropriate bases. (Round your solutions to the nearest cent.)