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 Required: Support Departments General Producing Departments Factory Receiving Assembly Finishing $400,000 $170,000 $45,000 $75,000 2,700 300 5,400 5,400 1,680 1,020 25,000 40,000 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: General Factory Receiving Assembly Finishing Square footage 0 0.2 0.4 0.4 Number of receiving orders Allocations: 0.1 0.56 0.34 General Factory Receiving Assembly Finishing Direct overhead cost General Factory Receiving 400,0 $170,0 45,00 75,00 -425,5 85,10 160,0 x 25,51 -255,1 0 0 Total 2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.) Assembly Overhead Rate 14 x per direct labor hour $ Finishing per direct labor hour