Reciprocal Method of Support Department Cut Aluation Valion Company has two support departments, Human Resources and General Factory, and the producing departments, Fabricating and Assembly. Producing Departments Support Departments Human General ReRDUCAS Factory Assembly Fabricating $114,800 Direct costs $140,000 $350,000 $94.0CC Normal Activity Murber of employees 50 80 170 Square footage 5,700 13,300 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 footape. Now assume that valon Company uses the reciprocal method to allocate support department costs. Required 1. Dalulet the lication is founded to four significant digita) for the four departments using the reciproc method. If amount is HO, V. the rounded value for stratulations Proportion of Driver Used by Human Resources General Factory Fabricating Assembly Human R o 0.1935 0.2581 0.5484 Generel Factory 0.05 0 0.285 0.665 2. Develop a simultaneous equations system of total costs for the support departments. It 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. Human Resources 0.05 (HR) 160,000 x (GF + $ 0.1935 General Factory (CF) + 340,000 X (HR) Solve for the total reciprocated costs of each support department. (Round reciprocated total costs to the nearest dollar) Human Rw (HR 178,729 X General Factory (GF) 374,584 X 3. Using the reciprocal method, allocate the costs of the Human Resources and General Factory departments to the Fabricating and Assembly cepartments. Round all allocated costs to the nearest dolar. Dan amount is zero, enter Note: There may be a $1" dfference due to intermediate rourcing. Support Departments Producing Departments Human Resources General Factory Fabricating Assembly Direct costs 160,000 x 340,000 x 114,600 X $ 93,000 X Allocate: Human Resource 179,729 X 34,584 X 41.360 X 9,015 X x General Factory 18,729 X 374,584 x 106,756 X 249,090 X Total after allocation 0 0 267,486 x 440,113 x