$\backslash$table$[[,\backslash$table$[[$Support$],[$Departments$],[$Power$]],\backslash$table$[[$Support$],[$Departments$],[$General Factory$]],\backslash$table$[[$Operating$],[$Divisions$],[$Battery$]],\backslash$table$[[$Operating$],[$Divisions$],[$Small Motors$]]],[$Overhead costs,$$220,000,$$$430,000,$$ $176,000,$$$105,000],[$Machine hours,$2,000,6,000,3,000,1,000],[$Square footage,$5,000,1,500,4,000,12,000],[$Direct labor hours,,,$18,000,60,000]]$

Required:

Calculate the allocation ratios for Power and General Factory. $($Note: Carry these calculations out to four decimal places, if necessary.$)$

Power

General Factory

Battery

Small Motors

Allocate the support service costs to the operating divisions. Round all amounts to the nearest dollar. Use a minus sign to indicate a subtraction. For those boxes i which no entry is required, leave the box blank or enter zero $("0").$

Assume divisional overhead rates are based on direct labor hours. Calculate the overhead rate for the Battery Division and for the Small Motors Division. Round your answers