Service Department Cost Allocation Presented below are certain operating data for the four departments of Tally Manufacturing Company. Identifiable and allocated overhead $ Reallocation of service departments: Dept. 1: Factory floor space Dept. 2. Number of factory workers Total manufacturing overhead $ 1 2 1 2 Total manufacturing overhead costs either identifiable with or allocated to each department $60,000 $72,000 $90,000 $98,000 Square feet of factory floor space Number of factory workers 40,000 80,000 50 10 20,000 30,000 Planned direct labor hours for the year 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. 1 Production 1: $ Production 2: $ Production $ $ Service 2 Production 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.