Ellers 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 5460,000 $150,000 $40,000 $80,000 Square footage 2,600 5,200 5,200 Number of receiving orders 350 1,750 1,300 Direct labor hours 23,000 47,000 The company has decided to simplify its method of allocating support service costs by switching to the direct method Required 1. Allocate the costs of the support departments to the producing departments using the direct method. Round allocation ratios to four significant digits. Hound allocated costs to the nearest dollar. Use the rounded values for subsequent calculations. Allocation ratios Assembly Finishing Square footage Number of receiving orders Allocations: Assembly Finishing General Factory costs to the nearest dollar. Use the rounded values for subsequent calculations. Allocation ratios: Assembly Finishing Square footage Number of receiving orders Allocations: Assembly Finishing General Factory Receiving Direct costs Total 2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.) Overhead Rate Assembly per direct labor hour Finishing per direct labor hour