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This is the machining department's overhead cost per machine hour, not the total amount of overhead allocated to each machine hour.
This is the quality control cost per machine hour, not the total amount of overhead allocated to each machine hour.
This is the maintenance cost per machine hour, not the total amount of overhead allocated to each machine hour.
Under the direct method the service department costs are not allocated to other service departments. As such, we need to make certain that when we determine the ratio to allocate the costs to the production departments, we do not include the usage by the other service departments. In order to determine the amount of overhead allocated for each machine hour, we will need to allocate the service department costs to the production departments, especially machining. We will then add the machining department's overhead to the overhead allocated to it, and divide this by the number of machine hours. The assembly department used QC 7,000 hours and the machining department used QC 21,000 hours. Thus, machining will get 75% (or $262,500) of the QC costs. Assembly used the maintenance department a total of 12,000 hours and machining used the maintenance department for 18,000 hours. Thus, machining will get 60% of the maintenance costs (or $120,000). In total, therefore, the machining department received $382,500 from the service departments. Adding to this the $400,000 of overhead that the machining department incurred itself, there is $782,500 that needs to be allocated to the 50,000 machine hours. This comes out to a rate of $15.65 per machine hour.