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 $500,000 $150,000 $42,000 $75,000 Square footage 2,700 5,400 5,400 Number of receiving orders 300 1,680 1,020 Direct labor hours 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: General Factory Receiving Assembly Finishing Square footage fill in the blank 1 fill in the blank 2 fill in the blank 3 fill in the blank 4 Number of receiving orders fill in the blank 5 fill in the blank 6 fill in the blank 7 fill in the blank 8

Allocations: General Factory Receiving Assembly Finishing Direct overhead cost $fill in the blank 9 $fill in the blank 10 $fill in the blank 11 $fill in the blank 12

General Factory fill in the blank 13 fill in the blank 14 fill in the blank 15 fill in the blank 16 Receiving fill in the blank 17 fill in the blank 18 fill in the blank 19 fill in the blank 20 Total $fill in the blank 21 $fill in the blank 22 $fill in the blank 23 $fill in the blank 24

2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.) Overhead Rate Assembly $fill in the blank 25 per direct labor hour Finishing $fill in the blank 26 per direct labor hour