Macalister Corporation is developing departmental overhead rates based on direct labor hours for its two production departments$$Molding and Assembly. The Molding Department employs $15$ people, and the Assembly Department employs $78$ people. Each person in these two departments works $1,940$ hours per year. The production$-$related overhead costs for the Molding Department are budgeted at $$161,000,$ and the Assembly Department costs are budgeted at $$81,000.$ Two support departments$$Engineering and General Factory$$directly support the two production departments and have budgeted costs of $$201,000$ and $$395,000,$ respectively. The production departments' overhead rates cannot be determined until the support departments' costs are properly allocated. The following schedule reflects the use of the Engineering Department's and General Factory Department's output by the various departments.

Engineering General Factory Molding Assembly

Engineering hours $2,3002,0008,000$

Square feet $115,200441,60083,200$

For all requirements, round allocation ratios to four significant digits and round allocated costs to the nearest dollar.

Required:

$1.$ Calculate the overhead rates per direct labor hour for the Molding Department and the Assembly Department using the direct allocation method to charge the production departments for support department costs. Round final answers to the nearest cent.

Overhead rate per DLH

Molding $fill in the blank $1$

Assembly $fill in the blank $2$

$2.$ Calculate the overhead rates per direct labor hour for the Molding Department and the Assembly Department using the reciprocal method to charge support department costs to each other and to the production departments. Round final answers to the nearest cent. Round your intermediate calculations to four decimal places.

Overhead rate per DLH

Molding $fill in the blank $3$

Assembly $fill in the blank $4$