[looking for student help]Accounting for overhead

The information given below relates to the forthcoming period for a manufacturer’s operation.
There are four cost centers of which two are involved in production and two are service cost
centers.

…………………………………………………..Production……………Service
………………………………Total……..Machining……Assembly……Canteen………Stores
………………………………….$……………..$………………..$………………$……………….$
Allocated costs………..70,022………21,328………29,928……….8,437…………..10,329
Other costs
Rent and rates………….4,641
Buildings insurance…..3,713
Electricity and gas…….6,800………………………………..Table 1
Plant depreciation…….28,390
Plant insurance………….8,517
…………………………….._______
………………….Total……122,083
…………………………….._______

Area occupied (square metres)……7,735………….6,188……….1,547…………..3,094
Plant at cost ($’000)……………………1,845…………..852……………—……………..142
Number of employees…………………600……………..300……………30………………70
Machine hours…………………………..27,200………….800…………..—……………….—
Direct labor hours………………………6,800…………18,000…………—……………….—
Number of stores requisitions…….27,400………….3,400………….—………………—

QUESTION a. Complete the above table 1 by using the most appropriate base.

My answer:

………………………………..Total……..Machining……Assembly……Canteen………Stores
Allocated costs……………70,022………21,328………29,928………8,437………..10,329
Rent and rates…………….4,641………….1934………..1547…………387……………773
Buildings insurance………3,713…………1547………..1238…………309…………….619
Electricity and gas………..6,800…………2833………..2267…………567……………1133
———————————
Plant depreciation……….28,390……….18,450………..8,520……….—…………..1,420
Plant insurance…………….8,517……….5535………….2,556…………—…………….426
……………………………
……………………….Total…….122,083……51,627………46,056………9,700………14,700
Apportion Canteen…………………………..6000…………3000……….(9,700)………..700
Apportion Stores…………………………….13700………..1700………—…………….(15400)
———————————-
……………………….Total……………………..71,327………50,756

My questions: is it correct?

QUESTION (b). Use this information to calculate a production overhead absorption rate for Machining
department and for Assembly department based on machine hours and labor hours
respectively. Round off to nearest dollars for the above table.

is it

Production overhead absorption rate for Machining department:
71,327/27,200 = $2.62/machine hour
Production overhead absorption rate for Assembly department:
50,756/18,000= $2.82/direct labour hour

Thanks a lot for your help.