Service Department Cost Allocation Presented below are certain operating data for the four departments of Tally Manufacturing Company. Service Production 1 2 1 2 Total manufacturing overhead costs either identifiable with or allocated to each department $270,000 $324,000 $405,000 $441,000 Square feet of factory floor space 180,000 360,000 Number of factory workers 120 80 Planned direct labor hours for the year 90,000 135,000 Allocate, to the two production departments, the costs of service departments 1 and 2, using factory floor space and number of workers, respectively, as bases. Do not round bases when calculating reallocations of service departments. Production 1 2 Identifiable and allocated overhead Answer 405000 Answer 441000 Reallocation of service departments: Dept. 1 Factory floor space Answer Answer Dept. 2 Number of factory workers Answer Answer Total manufacturing overhead Answer Answer What is the apparent overhead rate for each production department if planned direct labor hours are the overhead application base? Round answers to two decimal places, when applicable. Production 1 Answer Production 2 Answer