elami Company manufactures both shampoo and conditioner, with each product manufactured in separate departments. Three support departments support the production departments: Power, General Factory, and Purchasing. Budgeted data on the five departments are as follows:

Support Departments Producing Departments

Power General

Factory Purchasing Shampoo Conditioner

Overhead $$80,000$ $$316,000$ $$165,000$ $$78,500$ $$107,400$

Square feet $3,0003,0009,6008,400$

Machine hours $1,4031,3458,00024,000$

Purchase orders $204060120$

The company does not break overhead into fixed and variable components. The bases for allocation are power$$machine hours; general factory$$square feet; and purchasing$$purchase orders.

The company has decided to use the sequential method of allocation instead of the direct method. The support departments are ranked in order of highest cost to lowest cost.

Required:

$1.$ Allocate the overhead costs to the producing departments using the sequential method. Carry out allocation ratios to four decimal places. Use these numbers for subsequent calculations. Round allocated costs to the nearest dollar. If an amount is zero, enter $"0".$

Allocation ratios:

Power General Factory Purchasing Shampoo Conditioner

Square feet fill in the blank $1$

fill in the blank $2$

fill in the blank $3$

fill in the blank $4$

fill in the blank $5$

Machine hours fill in the blank $6$

fill in the blank $7$

fill in the blank $8$

fill in the blank $9$

fill in the blank $10$

Purchase orders fill in the blank $11$

fill in the blank $12$

fill in the blank $13$

fill in the blank $14$

fill in the blank $15$

Cost allocation:

Power General Factory Purchasing Shampoo Conditioner

Direct costs $fill in the blank $16$

$fill in the blank $17$

$fill in the blank $18$

$fill in the blank $19$

$fill in the blank $20$

General Factory fill in the blank $21$

fill in the blank $22$

fill in the blank $23$

fill in the blank $24$

fill in the blank $25$

Purchasing fill in the blank $26$

fill in the blank $27$

fill in the blank $28$

fill in the blank $29$

Power fill in the blank $30$

fill in the blank $31$

fill in the blank $32$

Total $fill in the blank $33$

$fill in the blank $34$

$fill in the blank $35$

$fill in the blank $36$

$fill in the blank $37$

$2.$ Using machine hours, compute departmental overhead rates. $($Round the overhead rates to the nearest cent.$)$

Overhead Rates

Shampoo $fill in the blank $38$

per machine hour

Conditioner $fill in the blank $39$

per machine hour