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 $400,000 $160,000 $43,000 $74,000 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 "0".) Allocation ratios: General Factory Receiving Assembly Finishing Square footage 0 0.20 0.40 V 0.40 Number of receiving orders 0.10 0 0.56 0.34 Allocations: General Factory Receiving Assembly Finishing Direct overhead cost $ 400,000 160,000 V 43,000 $ 74,000 General Factory -424,490 84,898 169,796 169,796 Receiving 24,490 -244,898 137,143 83,265 Total O V $ O V $ 349,939 V $ 327,0612. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.) Overhead Rate Assembly 14 per direct labor hour Finishing 8.36 X per direct labor hour Feedback Check My Work 1. Support department costs must be allocated to the producing departments so that the producing departments can calculate their overhead rates. 2. Total costs per dept. / total labor hours per dept