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Problem 7.22 (Reciprocal Method) Eilers Company has two producing departments and two support departments. The following budgeted data pertain to these four departments: Support Departments General Factory Receiving S160,000 2,700 300 Direct overhead Square footage Number of receiving orders Direct labor hours $400.000 Producing Departments Assembly Finishing S43.000 574,000 5,400 5,400 1.680 1.020 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 four significant digits. Round allocated costs to the nearest dollar.) 2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.)