(Appendix 4B) Direct Method of Support Department Cost Allocation Woods Company is divided into two operating divisions: Battery and Small Motors. The company allocates power and general factory costs to each operating division using the direct method. Power costs are allocated on the basis of the number of machine hours and general factory costs on the basis of square footage. Support department cost allocations using the direct method are based on the following data: Line Item Description Support Departments Power Support Departments General Factory Operating Divisions Battery Operating Divisions Small Motors Overhead costs $220,000 $430,000 $176,000 $105,000 Machine hours 2,000 6,000 3,000 1,000 Square footage 5,000 1,500 4,000 12,000 Direct labor hours 1. Calculate the allocation ratios for Power and General Factory. (Note: Carry these calculations out to four decimal places, if necessary.) Line Item Description Power General Factory Battery fill in the blank 1 fill in the blank 2 Small Motors fill in the blank 3 fill in the blank 4 2. Allocate the support service costs to the operating divisions. Round all amounts to the nearest dollar. Use a minus sign to indicate a subtraction. For those boxes in which no entry is required, leave the box blank or enter zero ("0"). Line Item Description Support Departments Power Support Departments General Factory Operating Divisions Battery Operating Divisions Small Motors Direct costs $fill in the blank 5 $fill in the blank 6 $fill in the blank 7 $fill in the blank 8 Allocate: Power fill in the blank 9 fill in the blank 10 fill in the blank 11 fill in the blank 12 General Factory fill in the blank 13 fill in the blank 14 fill in the blank 15 fill in the blank 16 Total $fill in the blank 17 $fill in the blank 18 $fill in the blank 19 $fill in the blank 20 3. Assume divisional overhead rates are based on direct labor hours. Calculate the overhead rate for the Battery Division and for the Small Motors Division. Round your answers to the nearest cent. Line Item Description Amount Battery overhead rate $fill in the blank 21 Small Motors overhead rate $fill in the blank 22