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 AssemblyFinishing $500,000 $150,000 Direct overhead Square footage Number of receiving orders Direct labor hours $45,000 5,400 1,680 25,000 $71,000 5,400 1,020 40,000 2,700 300