Jasmine Company manufactures both pesticide and liquid fertilizer, 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	Pesticide	Liquid Fertilizer
Overhead	$90,000	$314,000	$167,000	$78,900	$107,800
Square feet	1,500		1,500	4,200	4,800
Machine hours		1,403	1,345	24,000	8,000
Purchase orders	20	40	7	120	60

The bases for allocation are powermachine hours; general factorysquare feet; and purchasingpurchase orders.

1. Allocate the overhead costs to the producing departments using the reciprocal method in Excel. (Round allocation ratios to four decimal places.)

Allocated OH to: Pesticide Fertilizer

$____________ $____________

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

OH Rate (per MachHr): Pesticide Fertilizer

$____________ $_________