Hard 19 IVIUM. USUL ULU ris operam 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 $181,200 $97,000 $55,000 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 dallar. 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 0.77 0.3 Proportion of square footage 0.4 0.6 Cost Allocations Pottery Retail Power $ 111,720 47,880 General Factory 72,4807 108,720 Direct costs 97,000 55,000 $281,200 $ 211,600 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 "o". Input to two decimal places. Allocation Ratios Power General Factory Pottery Retail Machine hours 0.140 X 0.17 X 0.48 X 0.21 X Square footage 0.18 X 0.12 x 0.28 X 0.42 X Cost Allocations Power General Factory Pottery Retail Direct costs 159,600 181,200 97,000 55,000 General Factory 36,2407 181,200 x 0 0 x 0 x Power 137,088 195,840 X 0 X Cost after allocation S 0 $ o $292,072 $ 200,728 2. Allocate the support service costs using the sequential method. oport departments are tarike in order migresL COSL LO lowest CUSL. Note: If an amount is zero, enter "0". Input to two decimal places. Allocation Ratios Power General Factory Pottery Retail Machine hours 0.140 X 0.17 X 0.48 X 0.21 x Square footage 0.18 x 0.12 x 0.28 x 0.42 x Cost Allocations Power General Factory Pottery Retail Direct costs 181,200 97,000 55,000 159,600 36,240 General Factory 181,200 X 0 X 0 x Power 0 x 137,088 195,840 X 0 X Cost after allocation 0 $ 0 292,072 200,728 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 0.14 X 0.17 X 0.48 x 0.21 x Square footage 0.18 X 0.12 x 0.28 x 0.42 x Cost Allocations Pottery Retail General Factory $ 0 X $ $ Power Direct costs Cost after allocation $