1. Sequential 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	$500,000	$170,000	$42,000	$75,000
   Square footage		2,700	5,400	5,400
   Number of receiving orders	300		1,680	1,020
   Direct labor hours			25,000	40,000

   The support departments are ranked in order of highest cost to lowest cost.

   Required:

   1. Allocate the costs of the support departments using the sequential method. (Use the rounded values for subsequent calculations. Round allocation ratios to four significant digits. Round allocated costs to the nearest dollar. If an amount is zero, enter "0".)

   Allocation ratios:

   	General Factory	Receiving	Assembly	Finishing
   Square footage
   Number of receiving orders

   Allocations:

   	General Factory	Receiving	Assembly	Finishing
   Direct overhead cost	$	$	$	$
   Allocate:
   General Factory
   Receiving
   Total	$	$	$	$

   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