Dexter Company is divided into two operating divisions: Battery and Small Motors. The company allocates power and human resources costs to each operating division using the direct method. Power costs are allocated on the basis of the number of machine hours and human resources costs on the basis of the number of employees. Support department cost allocations using the direct method are based on the following data:

Required:
1. Calculate the allocation ratios for Power and Human Resources. (Carry these calculations out to three significant digits.)
2. Allocate the support service costs to the producing departments.
3. Assume departmental overhead rates are based on direct labor hours. Calculate the overhead rate for the Battery Division and for the Small Motors Division. (Round overhead rates to the nearestcent.)

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Support Departments Operating Divisions Human Small Power Resources Battery Motors Ovehead costs Machine hours Number of employees Direct labor hours $100,000 2,000 20 $205,000 2,000 30 $180,000 5,000 20 15,000 $93,500 3,000 60 80,000