Problem 17-33 Reciprocal-Service Method (Appendix) (LO 17-6) Celestial Artistry Company is developing departmental overhead rates based on direct-labor hours for its two production departments, Etching and Finishing. The Etching Department employs 20 people and the Finishing Department employs 80 people. Each person in these two departments works 1,200 hours per year. The pr at $120,000, and the Finishing Department costs are budgeted at $240,000. Two service departments, Maintenance and Computing. directly support the two production departments. These service departments have budgeted costs of $47640 and $340,000, respectively. The production departments' overhead rates cannot be determined until the service departments' costs are allocated. The folowing schedule reflects the use of the Maintenance Department's and Computing Department's output by the various departments n-related overhead costs for the Etching Department are budgeted Usi 1,180 1,180 915,600 9,440 130,800 Computing (ninutes) 261,600 Required: 1. Use the reciprocal-services method to allocate service department costs. Calculate the overhead rates per direct-labor hour for the Etching Department and the Finishing Department 2. Which of the three methods of service department cost allocation results in the most accurate overhead rates? Required 1 Required 2 method to allocate service department costs. Calculate the overhead rates per direct-labor hour for Use the reciprocal the Etching Department and the Finishing Department. (Do not round intermediate calculations. Round the "Overhead rate per hour" to 3 decimal places. Amounts to be deducted should be indicated by a minus sign.) Service ents n De ting Etchi $340,000 Allacation of t costs department costs allocated 0 ead rate per hour Required 2>