Sequential 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 Assembly Finishing Direct overhead Square footage $400,000 $150,000 $42,000 $71,000 2,700 5,400 5,400 Number of receiving orders 300 1,680 1,020 Direct labor hours 25,000 40,000 The support departments are ranked in order of highest cost to lowest cost. Required: 1. Allocate the costs of the support departments using the sequential method. (Use the rounded values for subsequent calculations. Round allocation ratios to four significant digits. Round allocated costs to the nearest dollar. If an amount is zero, enter "0".) Allocation ratios: Square footage Number of receiving orders Allocations: Direct overhead cost Allocate: General Factory Receiving Total General Factory Receiving Assembly Finishing General Factory Receiving Assembly Finishing 2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.) Assembly Finishing Overhead Rate per direct labor hour per direct labor hour