Woods Company is divided into two operating divisions: Battery and Small Motors. The company allocates power and general factory costs to each operating division using the direct method. Power costs are allocated on the basis of the number of machine hours and general factory costs on the basis of square footage. Support department cost allocations using the direct method are based on the following data:

Line Item Description Support

Departments

Power Support

Departments

General Factory Operating

Divisions

Battery Operating

Divisions

Small Motors

Overhead costs $$220,000$ $$430,000$ $$176,000$ $$105,000$

Machine hours $2,0006,0003,0001,000$

Square footage $5,0001,5004,00012,000$

Direct labor hours $18,00060,000$

Required:

Calculate the allocation ratios for Power and General Factory. $($Note: Carry these calculations out to four decimal places, if necessary.$)$

Assume divisional overhead rates are based on direct labor hours. Calculate the overhead rate for the Battery Division and for the Small Motors Division. Round your answers to the nearest cent.

Battery overhead rate

x

Small Motors overhead rate

x