Support Departments Producing Departments General Liquid Power Factory Purchasing Pesticide Fertilizer Overhead $90,000 $314,000 $167,000 $78,900 $107,800 Square feet 1,500 1,500 4,200 4,800 Machine hours - 1,403 1,345 24,000 8,000 Purchase orders 20 120 60 The bases for allocation are power-machine hours; general factory-square feet; and purchasing purchase orders. 40 a. Allocate the overhead costs to the producing departments using the reciprocal method in Excel. (Round allocation ratios out to four significant digits.) b. Using machine hours, compute departmental overhead rates. (Round the overhead rates to the nearest cent)