reciprocal method Kumar Company has two producing departments and two support centers. The following budgeted data pertain to these four departments Support department producing department Maintenance personnel assembly painting Overhead $200,000 $60,000 $43,000 $74,000 Square footage ---- 2,700 5,400 5,400 Number of employees 30 ---- 72 198 Direct labor ---- ---- 25,000 40,000 Required 1. Allocate the overhead costs of the support departments to the producing departments using the reciprocal method. Bases for allocation are: maintenance-square footage, personnel- number of employees. (round to the nearest dollar) 2. Using direct labor hours, compute departmental overhead rates for the two producing departments. (round to the nearest cent)