Sequential Method \begin{tabular}{lrrrrr} & \multicolumn{2}{c}{ Support Departments } & \multicolumn{3}{c}{ Producing Departments } \\ \cline { 2 - 6 } & & General & & \multicolumn{2}{c}{ Liquid } \\ & Power & Factory & Purchasing & Pesticide & Fertilizer \\ \hline Overhead & $80,000 & $312,000 & $165,000 & $78,800 & $107,400 \\ Square feet & 1,500 & & 1,500 & 4,200 & 4,800 \\ Machine hours & & 1,403 & 1,345 & 24,000 & 8,000 \\ Purchase orders & 20 & 40 & & 120 & 60 \end{tabular} The company does not break overhead into fixed and variable components. The bases for allocation are power-machine hours; general factory-square feet; and purchasing-purchase orders. The company has decided to use the sequential method of allocation instead of the direct method. The support departments are ranked in order of highest cost to lowest cost. Required: Allocation ratios: PowerGeneralFactory 2. Using machine hours, compute departmental overhead rates. (Round the overhead rates to the nearest cent.) Overhead Rates \begin{tabular}{ll} \hline Pesticide & per machine hour \\ Liquid Fertilizer \end{tabular}