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Reciprocal Method Ellers Company has two producing departments and two support departments. The following budgeted data pertain to these four departments: 300 Support Departments Producing Departments General Factory Receiving Assembly Finishing Direct overhead $400,000 $170,000 $42,000 $71,000 Square footage 2,700 5,400 5,400 Number of receiving orders 1,680 1,020 Direct labor hours 25,000 40,000