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 Direct overhead Square footage $400,000 Receiving $150,000 Assembly Finishing $42,000 $75,000 2,700 5,400 5,400 Number of receiving orders 300 1,680 Direct labor hours 25,000 1,020 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 "0".) Allocation ratios: General Factory Receiving Assembly Finishing Square footage 0 0.2 0.4 0.4 Number of receiving orders 0.1 0 0.56 0.34 Allocations: Direct overhead cost General Factory Receiving Total General Factory Receiving Assembly Finishing 400,000 150,000 42,000 75,000 0 X 0 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