Direct Method of Support Department Cost Allocation Stevenson Company is divided into two operating divisions: Battery and Small Motors. The company allocates power and general factory costs to each operating division using the direct method. Power costs are allocated on the basis of the number of machine hours and general factory costs on the basis of square footage. Support department cost allocations using the direct method are based on the following data: Support Departments Operating Divisions Power General Factory Battery Small Motors Overhead costs $160,000 $430,000 $163,000 $84,600 Machine hours 2,000 2,000 7,500 1,000 Square footage 1,000 1,500 10,000 17,500 Direct labor hours 18,000 60,000 Required: 1. Calculate the allocation ratios for Power and General Factory. (Note: Carry these calculations out to four decimal places, if necessary.) Power General Factory Battery fill in the blank 1 0.8824 fill in the blank 2 0.3636 Small Motors fill in the blank 3 0.1176 fill in the blank 4 0.6364 2. Allocate the support service costs to the operating divisions. Round all amounts to the nearest dollar. Use a minus sign to indicate a subtraction. For those boxes in which no entry is required, leave the box blank or enter zero ("0"). Support Departments Operating Divisions Power General Factory Battery Small Motors Direct costs $fill in the blank 5 160,000 $fill in the blank 6 430,000 $fill in the blank 7 163,000 $fill in the blank 8 84,600 Allocate: Power fill in the blank 9 -160,000 fill in the blank 10 0 fill in the blank 11 141,184 fill in the blank 12 18,816 General Factory fill in the blank 13 0 fill in the blank 14 -430,000 fill in the blank 15 fill in the blank 16 Total $fill in the blank 17 0 $fill in the blank 18 0 $fill in the blank 19 $fill in the blank 20 3. Assume divisional overhead rates are based on direct labor hours. Calculate the overhead rate for the Battery Division and for the Small Motors Division. Round your answers to the nearest cent. Battery overhead rate $fill in the blank 21 Small Motors overhead rate