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 Direct overhead $400,000 Finishing $71,000 $150,000 $45,000 2,700 Square footage Number of receiving orders 5,400 5,400 300 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 0.2 0.47 0.4 Number of receiving orders 0.1 0.567 0.34 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: Finishing General Factory Receiving Assembly $ 400,000 $150,000 $ 45,000 Direct overhead cost 71,000 General Factory X Receiving X Total 0 0 X 2. Using direct labor hours, compute departmental overhead rates. (Round to the nearest cent.) Overhead Rate Assembly per direct labor hour Finishing per direct labor hour