Direct Method and Overhead Rates Jasmine Company manufactures both pesticide and squid fertilizer, with each product manufactured in separate departments. Three support departments support the production departments: Power, General factory, and Purchasing. Budgeted data on the five departments are as follows: Support Departments Producing Departments General Liquid Power Overhead $90,000 $169,000 Factory Purchasing Pesticide Fertilizer $314,000 $78,500 $107,400 Square feet Hachine hours 1,500 1,403 1,500 1,345 4,200 4,800 24,000 8,000 Purchase orders 20 40 7 120 60 The company does not break overhead into fixed and variable components. The bases for allocation are power-machine hours; general factory-square feet; and purchasing-purchase orders