Could you please help me find the Finishing, thank you.

Eilers 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 $400,000 $160,000 $43,000 $74,000 Square footage 5,400 2,700 5,400 300 1,680 1,020 Number of receiving orders 40,000 25,000 Direct labor hours Required: 1. Allocate the overhead costs of the support departments to the producing departments using the reciprocal method. (Round allocation ratios to two decimal places. Round allocated costs to the nearest dollar. If an amount is zero, enter "O".) Allocation ratios: General Factory Receiving Assembly Finishing 0.4 Square footage 0.2 0.4 Number of receiving orders 0.1 0.56 0.34 Allocations: General Factory Finishing Receiving Assembly $ 400,000 160,000 43,000 74,000 Direct overhead cost 84,898 General Factory -424,490 169,796 169,796 -244,898 137,143 83,265 Receiving 24,490 349,939 0 327,061 0 Total 2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.) Overhead Rate per direct labor hour 14 Assembly 8.12 X per direct labor hour Finishing