Reciprocal Method Eilers Company has two producing departments and two support departments. The following budgeted data pertain to these four departments: Support Departments Producing Departments General Factory Receiving Assembly Finishing Direct overhead Square footage $400,000 $160,000 $43,000 $74,000 2,700 5,400 5,400 Number of receiving orders Direct labor hours 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 General Factory Receiving 0.2 Assembly 0.4 Finishing 0.4