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Reciprocal Method Eilers Company has two producing departments and two support departments. The following budgeted data pertain to these four departments: Support Departments Producing Departments General Factory Receiving Assembly Finishing Direct overhead $500,000 $150,000 $45.000 $75.000 Square footage 2,700 5,400 5,400 Number of receiving orders 300 1,680 1,020 Direct labor hours 25,000 40,000 Required: 1. Allocate the overhead costs of the support departments to the producing departments using the reciprocal method. (Round allocation ratios to two decimal places. Round allocated costs to the nearest dollar. If an amount is zero, enter Allocation ratios: General Factory Receiving Assembly Finishing Square footage 0.20 D.40 0.40 Number of receiving orders 0.10 0.56 0.34 Allocations: General Factory Receiving Assembly Finishing Direct overhead cost 500,000 150,000 S 45,000 75,000 General Factory -525,510 105,102 200,000 200,000 Receiving 25,510 -255,102 84,000 51,000 Total 329,000 326,000