Determine the total overhead cost for Production 2 Department using the sequential method to allocate support department costs, starting with Support 2 Department.

		$160,000
		$154,000
		$159,000
		$153,000

Determine the total overhead cost for Production 1 Department using the reciprocal method to allocate support department costs.

$198,000

$229,167

$202,000

$225,833

Determine the total overhead cost for Production 2 Department using the reciprocal method to allocate support department costs.

		$148,000
		$144,000
		$160,834
		$164,166

Overhead cost for the Support 1 Department is allocated based on number of employees. Overhead cost for the Support 2 Department is allocated based on machine hours