Reciprocal Method Eilers Company has two producing departments and two support departments. The following budgeted data pertain to these four departments: Direct overhead Square footage Number of receiving orders Direct labor hours Support Departments Producing Departments General Factory Receiving Assembly Finishing $400,000 $160,000 $43,000 $74,000 2,700 5,400 5,400 300 1,680 1,020 25,000 40,000 Required: 1. Allocate the overhead costs of the support departments to the producing departments using the reciprocal method. (Round allocation ratios to two decimal places. Round allocated costs to the nearest dollar. If an amount is zero, enter "0".) Allocation ratios: Square footage Number of receiving orders Allocations: General Factory Receiving Assembly Finishing General Factory Receiving Assembly Finishing Direct overhead cost $ $ General Factory Receiving Total 2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.) Assembly Overhead Rate per direct labor hour Finishing per direct labor hour