Direct Method Eers Company has two producing departments and two support departments. The following budgeted duta pertain to these four departments Support Departments Producing Departments General Factory Receiving Assembly Finishing Direct overhead 5460,000 $140,000 347,000 578,000 Souare footage 2,500 5,000 5.000 Number of receiving orders 390 2,000 1,000 Direct labor hours 28.000 49,000 The company has decided to simplify its method of locating support service costs by switching to the direct method