eBook (Appendix 4B) Sequential 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 sequential method. General Factory is allocated first in the sequential method for the company. Support department cost allocations using the sequential method are based on the following data: C Support Departments Operating Divisions General Small I Power Factory Battery Motors Overhead costs $160,000 $430,000 $163,000 $84,600 Machine hours 2,000 2,000 8,500 1,000 Square footage 1,000 1,500 10,000 20,000 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.) Allocation ratios for General Factory