(Appendix 4B) Direct Method of Support Department Cost Allocation Stevenson Company is divided into two operating division Battery and Small Motors. The company locates power and general factory.couting 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 race. Support department cost allocations using the direct method are based on the following data Support Departments Operating Divisions General Small Power Factory Battery Motors Overhead costs $160,000 $430,000 3163.000 $84,600 Machine hours 2.000 2,000 8.500 1.000 Square footage 1,000 1.500 7,500 15,000 Direct labor hours 18,000 60,000 1. Calculate the allocation rates for power and General Factory. (Note: Carry these calcations out to four decimal places, Power General Factory Battery Small Motors 2. Allocate the support service costs to the operating divisions. Round all amounts to the nearest car sea minus sign to edit Bacon For the which no entry is required, beave the box blank or enterrero (10) Support Departments Operating Divisions Power General Factory Battery Small Motors Direct costs Allocate Power General Factory Total 3. Assume divisional overhead rates are based on direct laborhout Calculate the overhead rate for the Battery and for the Motors answers to the nearest cent Battery overhead rate Small Motors overhead rate