Direct Method Eilers Company has two producing departments and two support departments. The following budgeted data pertain to these four departments: Producing Departments Support Departments General Factory Receiving Assembly Finishing Direct overhead Square footage $420,000 $180,000 $50,000 $75,000 2,200 4,400 4,400 Number of receiving orders 340 1,750 1,300 Direct labor hours 29,000 40,000 The company has decided to simplify its method of allocating support service costs by switching to the direct method. Required: 1. Allocate the costs of the support departments to the producing departments using the direct method. Round allocation ratios to four significant digits. Round allocated costs to the nearest dollar. Use the rounded values for subsequent calculations. Allocation ratios: Square footage Number of receiving orders Allocations: Assembly Finishing Assembly Finishing General Factory Receiving Direct costs Total 2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.) Assembly Overhead Rate per direct labor hour Finishing per direct labor hour