Support Departments General Factory Producing Departments Receiving Assembly Finishing Direct overhead Square footage Number of receiving orders Direct labor hours Required: 1. Allocate the overhead costs of the support departments to the producing departments using the reciprocal method, (Round allocation ratios to two decimal places, Round allocated costs to the nearest dollar, If an amount is zero, enter 0 Allocation ratios: $45,000 5,400 1,680 25,000 500,000 170,000 $71,000 5,400 1,020 40,000 2,700 300 General Factory ing Assembly Finishing Square footage Number of receiving orders General Factory Receving Assembly Finishing Direct overhead cost General Factory Receiving Total 2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.) Overhead Rate Assem per direct labor hour Finishing per direct lbor hour