Eilers Company has two producing departments and two support departments. The following budgeted data pertain to these four departments: Support Departments Producing Departments

General Factory Receiving Assembly Finishing

Direct overhead $400,000 $160,000 $43,000 $74,000

Square footage 2,700 5,400 5,400

Number of receiving orders 300 1,680 1,020

Direct labor hours 25,000 40,000

1. Allocate the costs of the support departments to the producing departments using the direct method. (Round allocation ratios to four significant digits. Round allocated costs to the nearest dollar.)

2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.