(Appendix 4B) Sequential Method of Support Department Cost Allocation sequential method for the company. Support department cost allocations using the sequential method are based on the following data: Kequirea: 1. Calculate the allocation ratios for Power and General Factory. (Note: Carry these calculations out to four decimal places.) Allocation ratios for General Factory 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 overhead rates to the nearest cent. Battery overhead rate $ Small Motors overhead rate