1. 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 of square 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: Use the rounded values for subsequent calculations.

   	Support Departments				Operating Divisions
   	Power		General Factory		Pottery		Retail
   Overhead costs	$159,600		$190,800		$98,000		$58,000
   Machine hours	2,000		2,500		7,000		3,000
   Square footage	2,500		1,700		4,000		6,000

   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.

   Note: Input to two decimal places.

   Allocation Ratios	Pottery	Retail
   Proportion of machine hours	fill in the blank 1	fill in the blank 2
   Proportion of square footage	fill in the blank 3	fill in the blank 4

   Cost Allocations	Pottery	Retail
   Power	$fill in the blank 5	$fill in the blank 6
   General Factory	fill in the blank 7	fill in the blank 8
   Direct costs	fill in the blank 9	fill in the blank 10
   	$fill in the blank 11	$fill in the blank 12

   2. Allocate the support service costs using the sequential method. The support departments are ranked in order of highest cost to lowest cost.

   Note: If an amount is zero, enter "0". Input to two decimal places.

   Allocation Ratios	Power	General Factory	Pottery	Retail
   Machine hours	fill in the blank 13	fill in the blank 14	fill in the blank 15	fill in the blank 16
   Square footage	fill in the blank 17	fill in the blank 18	fill in the blank 19	fill in the blank 20

   Cost Allocations	Power	General Factory	Pottery	Retail
   Direct costs	$fill in the blank 21	$fill in the blank 22	$fill in the blank 23	$fill in the blank 24
   General Factory	fill in the blank 25	fill in the blank 26
   		fill in the blank 27	fill in the blank 28
   		fill in the blank 29		fill in the blank 30
   Power	fill in the blank 31		fill in the blank 32
   	fill in the blank 33			fill in the blank 34
   Cost after allocation	$fill in the blank 35	$fill in the blank 36	$fill in the blank 37	$fill in the blank 38

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

   Note: If an amount is zero, enter "0". Input to two decimal places.

   Allocation Ratios	Power	General Factory	Pottery	Retail
   Machine hours	fill in the blank 39	fill in the blank 40	fill in the blank 41	fill in the blank 42
   Square footage	fill in the blank 43	fill in the blank 44	fill in the blank 45	fill in the blank 46

   Cost Allocations	Pottery	Retail
   General Factory	$fill in the blank 47	$fill in the blank 48
   Power	fill in the blank 49	fill in the blank 50
   Direct costs	fill in the blank 51	fill in the blank 52
   Cost after allocation	$fill in the blank 53	$fill in the blank 54

2 more Check My Work uses remaining.