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	$400,000	$160,000	$43,000	$74,000
Square footage		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:

	Receiving	Assembly	Finishing
Square footage	fill in the blank 1	fill in the blank 2	fill in the blank 3
Number of receiving orders	fill in the blank 4	fill in the blank 5	fill in the blank 6

Allocations:

	General Factory	Receiving	Assembly	Finishing
Direct overhead cost	$fill in the blank 7	$fill in the blank 8	$fill in the blank 9	$fill in the blank 10
Allocate:
General Factory	fill in the blank 11	fill in the blank 12	fill in the blank 13	fill in the blank 14
Receiving	fill in the blank 15	fill in the blank 16	fill in the blank 17	fill in the blank 18
Total	$fill in the blank 19	$fill in the blank 20	$fill in the blank 21	$fill in the blank 22

2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.)

	Overhead Rate
Assembly	fill in the blank 23 per direct labor hour
Finishing	fill in the blank 24 per direct labor hour