Comparison of Methods of Allocation Duweynie Pottery, Inc., is divided into two operating divisions: Pottery and Retail. The company allocates Power and General Factory department costs to each operating division. Power costs are allocated on the basis of the number of machine hours and general factory costs on the basis of square footage. No effort is made to separate fixed and variable costs; however, only budgeted costs are allocated. Allocations for the coming year are based on the following data: Use the rounded values for subsequent calculations. Support Departments Operating Divisions Power General Factory Pottery Retail Overhead costs $159,600 $181,200 $97,000 $55,000 Machine hours 2,000 2,500 7,000 3,000 Square footage 2,500 1,700 4,000 6,000 Round all allocation ratios to four significant digits. Round all allocated amounts to the nearest dollar. Required: 1. Allocate the support service costs using the direct method. Note: Input to two decimal places. Allocation Ratios Pottery Retail Proportion of machine hours fill in the blank 1 fill in the blank 2 Proportion of square footage fill in the blank 3 fill in the blank 4 Cost Allocations Pottery Retail Power $fill in the blank 5 $fill in the blank 6 General Factory fill in the blank 7 fill in the blank 8 Direct costs fill in the blank 9 fill in the blank 10 $fill in the blank 11 $fill in the blank 12 2. Allocate the support service costs using the sequential method. The support departments are ranked in order of highest cost to lowest cost. Note: If an amount is zero, enter "0". Input to two decimal places. Allocation Ratios Power General Factory Pottery Retail Machine hours fill in the blank 13 fill in the blank 14 fill in the blank 15 fill in the blank 16 Square footage fill in the blank 17 fill in the blank 18 fill in the blank 19 fill in the blank 20 Cost Allocations Power General Factory Pottery Retail Direct costs $fill in the blank 21 $fill in the blank 22 $fill in the blank 23 $fill in the blank 24 General Factory fill in the blank 25 fill in the blank 26 fill in the blank 27 fill in the blank 28 fill in the blank 29 fill in the blank 30 Power fill in the blank 31 fill in the blank 32 fill in the blank 33 fill in the blank 34 Cost after allocation $fill in the blank 35 $fill in the blank 36 $fill in the blank 37 $fill in the blank 38 3. Allocate the support service costs using the reciprocal method. Note: If an amount is zero, enter "0". Input to two decimal places. Allocation Ratios Power General Factory Pottery Retail Machine hours fill in the blank 39 fill in the blank 40 fill in the blank 41 fill in the blank 42 Square footage fill in the blank 43 fill in the blank 44 fill in the blank 45 fill in the blank 46 Cost Allocations Pottery Retail General Factory $fill in the blank 47 $fill in the blank 48 Power fill in the blank 49 fill in the blank 50 Direct costs fill in the blank 51 fill in the blank 52 Cost after allocation $fill in the blank 53 $fill in the blank 54