Reciprocal Method Eilers Company has two producing departments and two support departments. The following budgeted data pertain to these four departme Support Departments General Factory Receiving Assembly Finishing Producing Departments Direct overhead Square footage Number of receiving orders Direct labor hours $500,000 $150,000 $45,000 $71,000 5,400 1,020 40,000 2,700 5,400 1,680 25,000 300