Reciprocal Method of Support Department Cost Allocation Chekov Company has to support departments, Hurrian Resources and General Factory, and twu pruducing departments, Fabricating and Assembly Producing Departments Support Departments Human General Resources Factory $150,000 $360,000 Fabricating Assembly Direct costs $120,900 SR6,000 Normal activity Number of employees 60 45 80 Square footage 1,500 - 6,000 14,000 The costs of the Human Resources Department are allocated on the basis of number of employees, and the costs of General Factory are allocated on the basis of square footage. Non assume that Chekov Company uses the reciprocal method to allocate support department costs. Required: 1. Calculate the allocation ratios (rounded to four significant digits) for the four departments using the reciprocal method. If an amount is zero, enter "O". Use the rounded values for subsequent calculations. Human Resources Proportion of Driver Used by General Factory Fabricating 0.323 X x 0.3 x Assembly Human Resources 0 0.3 x General Factory 2. Develop a simultaneous equations system of total costs for the support departments. If required, round your answers to four decimal places. Use these numbers for subsequent calculations. If required, round all other intermediate calculations to six decimal places, except the answers computed in requirement 1. - S + Human Resources (HR) General Factory (GF) (GF) (HR) = $ + Salve for the total redprocated costs of each support department. (Round reciprocated total costs to the nearest dallar.) Human Resources (HR) General Factory (GF) $ 3. Using the reciprocal method, allocate the costs of the Human Resources and General Factory departments to the Fabricating and Assembly departments. Round all allocated costs to the nearest dollar. If an amount is zero, enter "0". Note: There may be a "$ 1" difference due to intermediate rounding. Support Departments Producing Departments Human Resources General Factory Fabricating Assembly Direct costs Allocate: Human Resources General Factory Total after allocation