direct 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 $400,000 $170,000 $45,000 $73,000 square footage — 3,000 6,000 6,000 number of receiving orders 390 — 1,650 1,400 direct labor hours — — 22,000 44,000 the company has decided to simplify its method of allocating support service costs by switching to the direct method.