please help me in that question. I am confusing about it.

The Pineapple Pen Company is divided into two operating divisions: pens and pencils. The company allocates the cost of the cafeteria and the maintenance department to each operating division using the direct method. Cafeteria costs are allocated on the basis of the number of employees in each department, and maintenance department costs on the basis of the number of square metres. Support department cost allocations using the direct method are based on the following data: Overhead costs # of employees Square metres Direct labour hours Support departments Cafeteria Maintenanc e 1,050,000 875,000 Operating divisions Pens Pencils 1,800,000 2,225,500 15 25 60 100 15,000 5,000 100,000 125,000 - - 108,000 135,000 Required: 1. Calculate the allocation ratios for the cafeteria and maintenance department. (Carry these calculations out to four significant digits.) Enter your answers as decimal values. Cafeteria Maintenance 2. Allocate the support service costs to the producing departments. Use a minus sign to indicate a subtraction. For those boxes in which no entry is required, leave the box blank or enter zero ("0"). Support Departments Producing Departments Cafeteria Department Costs Allocations Cafeteria Costs Maintenance Costs Total Overhead Costs Maintenance Pencils Pens 3. Assume departmental overhead rates are based on direct labour hours. Calculate the overhead rate for the pen division and for the pencil division. (Round overhead rates to the nearest cent.) Pens Pencils