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2. Devious equations system of total costs for the support departments. If required, round your answers to four decimal places. Use these numbers for

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2. Devious equations system of total costs for the support departments. If required, round your answers to four decimal places. Use these numbers for subsequent calculations. If required, round all other intermediate calculations to six decimal places, except the answers computed in requirement 1. Human Resources (HR) General Factory (GP) 150,000 . 340,000 0.0690(G) 0.3243) Solve for the total reciprocated costs of each support department Round reciprocated total costs to the nearest do General Factory (GF) 3. Using the reciprocal method, allocate the costs of the Human Resources and General Factory departments to the fabricating and Assembly departments Round all allocated costs to the nearest dollar. If an amount is zero, enter "". Note: There may be a "$1" difference due to intermediate rounding. Human Re General Factory Taher alocati Support Departments Producing Departments Fabricating Assembly 150,000 114,800 95,000 Reciprocal Method of Support Department Cost Allocation Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly. Direct costs Normal activity: Number of employees Square footage Support Departments Producing Departments Human Resources Factory $150,000 $340,000 General Fabricating $114,800 Assembly $95,000 1,500 60 45 80 6,000 14,000 The costs of the Human Resources Department are allocated on the basis of number of employees, and the costs of General Factory are alocated on the basis of square footage Now assume that Chekov Company uses the reciprocal method to allocate support department costs Required: 1. Calculate the allocation ratios (rounded to four significant digits) for the four departments using the reciprocal method. If an amount is zero, enter "0". Use the rounded values for subsequent calculations. Proportion of Driver Used by Human Resources General Factory Fabricating Assembly Human Resources 0.3243 General Factory 0.0698 0 0.2432 0.2791 0.4324 0.6512

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