Duweynie Pottery, Inc., is divided into two operating divisions: Pottery and Retail.

The company allocates Power and General Factory department costs to each operating division. Power costs are allocated on the basis of the number of machine hours and general factory costs on the basis ofquare footage. No effort is made to separate fixed and variable costs; however, only budgeted costs are

allocated. Allocations for the coming year are based on the following data:

Support Departments Operating Divisions

Power General Factory Pottery Retail

Overhead costs $$150,000$ $$160,000$ $$98,000$ $$56,000$

Machine hours $2,0001,0006,9003,100$

Square footage $2,0001,7004,0006,000$

Round all allocation ratios to four significant digits. Round all allocated amounts to the nearest dollar.

Required:

$1.$ Allocate the support service costs using the direct method.

$2.$ Allocate the support service costs using the sequential method. The support departments are ranked in

order of highest cost to lowest cost.

$3.$ Allocate the support service costs using the reciprocal method.