Macalister Corporation is developing departmental overhead rates based on direct labor hours for its two production departments—Molding and Assembly. The Molding Department employs 25 people, and the Assembly Department employs 76 people. Each person in these two departments works 2,090 hours per year. The production-related overhead costs for the Molding Department are budgeted at $188,000, and the Assembly Department costs are budgeted at $92,000. Two support departments—Engineering and General Factory—directly support the two production departments and have budgeted costs of $206,000 and $354,000, respectively. The production departments' overhead rates cannot be determined until the support departments' costs are properly allocated. The following schedule reflects the use of the Engineering Department's and General Factory Department's output by the various departments.