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Exercise 7.22 Reciprocal Method 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 $400,000 $43,000 $74,000 $160,000 2,700 5,400 5,400 Direct overhead Square footage Number of receiving orders Direct labor hours 300 1,680 25,000 1,020 40,000 Required: 1. Allocate the overhead costs of the support departments to the producing departments using the reciprocal 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)