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 $500,000 $150,000 Direct overhead Square footage Number of receiving orders Direct labor hours $45,000 5,400 1,680 25,000 $71,000 5,400 1,020 0,000 2.700 300 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 o.) Allocation ratios: General Factory Receiving AssemblyFinishing Square footage 0.2 0.4 Number of receiving orders 0.1v 0.56 0.34 Allocations: General Factory Receiving Assembly Finishing Direct overhead cost 500,000 150,000 45,00o71,000 General Factory 5 525,510105,102 Receiving 25,510 255,102 Total 2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.) Overhead Rate Assembly X per direct labor hour per direct labor hour