3. Bradford Company has two service departments, Human Resources and Janitorial, and two production departments, Cutting and Glazing. The following data have been estimated for next year's operations: (18 points) Direct Charges Number of Emplovees Square Footage Human Resources Janitorial Cutting Glazing Requirements: (1) Distribute the service department costs using the sequential distribution method. Distribute the Human Resources Department first. (10 points) (2)Prepare the journal entries to distribute the costs of the service departments to the production departments given the results of your calculations. (8 points) ANS: $360,000 280,000 428,000 562,000 15,000 20,000 25,000 35,000 42 40 Sequential Distribution Method Human Janitorial Cutting Glazing Total Total direct charges HR distribution V 280,000 428,000 562,0001,630,000 12.SOD |Zo50 | 35125 360,000 00500 (number of employees) 32 500 Janitorial % 42 70 122.suoausns Glazing 40 SbuDo 178,333 23udo 2323 181250 22ove Janitorial distribution (sq. ft.) Cutting 2Si000sUo Glazing 3S,o00 0,000