Anderson Company has two producing departments and two support departments. The following budgeted data pertain to these four departments:

Support Departments Producing Departments

General Factory| Receiving Assembly| Finishing

Direct overhead $382,000 $124,500 $54,200 $78,500

Square Footage 0 3,200 6,125 4,440

Number of Receiving Orders 320 0 1,820 1,595

Direct Labor Hours 0 0 26,400 43,100

Required (round all calculations to four decimal places):

a. Allocate the overhead costs of the support departments to the producing departments using the reciprocal method.

b. Allocate the costs of the support departments to the producing departments using the direct method.

c. Allocate the costs of the support departments using the sequential method.