Refer to Exercise 16-44 for data. Now assume that Jekyll uses the sequential method to allocate support department costs to the operating divisions. Human Resources is allocated first in the sequential method for Jekyll.
In problem

Required:
1. Calculate the allocation ratios for Power and Human Resources.
2. Allocate the support service costs to the operating divisions.
3. Assume divisional overhead rates are based on direct labor hours. Calculate the overhead rate for the Battery Division and for the Small Motors Division.

Support Departmts Operating Divisions Small Motors Human Power Resources Batery $160,000 $205,000 $176,000 $93,500 Overhead costs Machine hours Number of employees Direct labor hours 2,000 ,000 7,000 1,000 30 10 15 10 18,000 60,000