Uirect Method and Overhead Rates Factory, and Purchasing. Budgeted data on the five departments are as follows:

$\backslash$table$[[,$Support Departments,Producing Departments$],[,$Power,$\backslash$table$[[$General$],[$Factory$]],$Purchasing,Shampoo,Conditioner$],[$Overhead$,$$$90,000,$$$314,000,$$$165,000,$$$78,800,$$$107,400$