Let's use Porter Company, as an example. Porter has two producing departments (Fabricating and Assembly) and three support departments (Maintenance, Human Resources (HR) and General Factory (GF)). Porter provided the following information on the five departments: Maintenance HR GF Fabricating Assembly $93,400 $56,700 Direct overhead cost $80,000 $120,000 $260,000 Machine hours 1,000 3,000 5,000 12,000 3,000 Direct labor hours 4,000 5,000 8,000 10,000 30,000 Square footage 500 2,500 10,000 12,000 18,000 Porter uses the sequential method of support department cost allocation, and support departments are ranked in order of direct overhea cost (from high to low). Maintenance is allocated based on machine hours, HR on direct labor hours, and GF on the basis of square footage. The Fabricating overhead rate is based on machine hours and the Assembly overhead rate is based on direct labor hours. Calculate the allocation ratios to five significant digits and fill them into the following table (If an amount box does not require an entry, leave it blank or enter "0".): Maintenance HR Fabricating Assembly General Factory 0.01515 0.07576 0.36364 0.54545 GF 0 Human Resources 0.09091 0 0 0.22727 0.68182 Maintenance o 0 o 0.80000 0.20000 Using the allocation ratios, fill in the following table to allocate support department costs to the producing departments. (Round all allocated amounts to the nearest dollar. Leave cells blank that do not require an entry.) Maintenance HR GF Assembly Fabricating $93,400 Direct overhead cost $80,000 $120,000 $260,000 $56,700 Allocate: Maintenance 96,639 x 77,311 x 19,328 x Human Resources 12,700 139,697 x o 31,749 95,248 X General Factory 3,939 X 19,697 X 260,000 x 94,545 X 141,818 x Total after allocation 0 o 297,006 313,094 Notice that after allocation, zero dollars remain in the support departments and all overhead cost has been allocated to the producing departments. As a check on your work, add all direct overhead costs from the first line - it equals $610,100. Then add the totals after allocation - again, it equals $610,100