Direct Method of Support Department Cost AllocationStevenson 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 DepartmentsOperating Divisions

PowerGeneral Factory

BatterySmall MotorsOverhead costs$$160,000$$$430,000$$$163,000$$$84,600$Machine hours$2,0002,0007,5002,500$Square footage$1,0001,5005,00015,000$Direct labor hours$18,00060,000$Required:$1.$Calculate the allocation ratios for

Power and General Factory. $($Note: Carry these calculations

out to four decimal places, if necessary.$)$PowerGeneral FactoryBattery$$Small Motors$2.$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$$Small MotorsDirect costs$$$$$$$$$$$$Allocate:$$Power$$General Factory$$Total$$$$$$$$$$$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$Small Motors overhead rate$