Service Department Cost Allocation Presented below are certain operating data for the four departments of Modern Manufacturing Company. Service Production 1 2 1 2 Total manufacturing overhead costs either identifiable with or allocated to each department $135,000 $180,000 $165,000 $348,000 Square feet of factory floor space 270,000 135,000 Number of factory workers 80 120 Planned direct labor hours for the year 75,000 96,000 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. 0 Production Departments 1 2 Identifiable and allocated overhead $ 0 $ 0 Reallocation of service departments: Dept. 1 Factory floor space 0 Dept. 2 Number of factory workers 0 Total manufacturing overhead $ What is the apparent manufacturing overhead rate for each production department if planned direct labor hours are the overhead application base? (Round answers to two decimal places, when applicable.) 0 0 $ 0 0 Production 1 $ Production 2 $ 0