Use the following data to prepare a model that allocates the support departments using the three methods (direct, sequential, and reciprocal). Pay attention to the following instructions: 1. You should design your model to include an input section, an output section, and user instructions. 2. The output section should have nothing but references and formulas in it. 3. For the sequential method, allocate the support department with the highest cost first. 4. For the reciprocal method, either calculate the reciprocal amounts using a formula in Excel or use iterative equations to calculate the amounts. Do NOT type the amounts in. Departments Direct Overhead Square Footage # of Receiving Orders Support Departments General Factory Receiving $400,000 $160,000 2,700 300 Producing Departments Assembly Finishing $43,000 $74,000 5,400 5,400 1,680 1,020