Direct Method and Overhead Rates Jasmine Company manufactures both shampoo and conditioner, 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 Power Factory Purchasing Shampoo Conditioner Overhead $80,000 $314,000 $165,000 $78,500 $107,700 Square feet 3,000 - 3,000 9,600 8,400 Machine hours - 1,403 1,345 8,000 24,000 Purchase orders 20 40 7 60 120 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.