Direct Method Ellers 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 $450,000 $160,000 $47,000 $80,000 Square footage 2,700 5,400 5,400 Number of receiving orders 360 1,850 1,200 Direct labor hours 27,000 48,000 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 Square footage Number of receiving orders Direct labor hours 2,700 5,400 5,400 360 1,850 1,200 27,000 48,000 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: General Factory Receiving Direct costs Total Assembly Finishing Assembly Finishing 10000) 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: General Factory Receiving Direct costs Total Assembly Finishing Assembly Finishing 2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.) Assembly Finishing Overhead Rate per direct labor hour per direct labor hour