Direct Method Eilers Company has two producing departments and two support departments. The following budgeted data pertain to these four departments: Producing Departments Support Departments General Factory Receiving Assembly Finishing Direct overhead $420,000 $200,000 $48,000 $71,000 Square footage 2,300 4,600 4,600 Number of receiving orders 390 2,000 1,350 Direct labor hours 26,000 45,000 The company has decided to simplify its method of allocating support service costs by switching to the direct method. Required: 1. Allocate the costs of the support departments to the producing departments using the direct method. Round allocation ratios to four significant digits. Round allocated costs to the nearest dollar. Use the rounded values for subsequent calculations. Allocation ratios: Square footage Number of receiving orders Allocations: Assembly Finishing Assembly Finishing General Factory Receiving Direct costs.