Use the following data to prepare a model that allocates the support departments using the three methods (direct, sequential, and reciprocal).

Instructions:

• You should design your model to include an input section, an output section, and user instructions.
• The output section should have nothing but references and formulas in it.
• For the sequential method, allocate the support department with the highest cost first.
• For the reciprocal method, either calculate the reciprocal amounts using a formula in Excel or use iterative equations to calculate the amounts.

	Support Departments	Producing Departments
Departments	General Factory	Receiving	Assembly	Finishing
Direct Overhead	$350,000	$185,000	$41,000	$74,000
Square Footage		3,200	5,100	4,700
# of Receiving Orders	300		1,680	1,020