answer both questions for a thumbs up please

Using the direct method, Pone Hill Compsny allocates Janitorial Department costs based on square footage serviced. It allocates Cafetaria Department costs based on the number of employees served. It has the following information about its two service departments and two production departments, Cutting and Assembly: If the Cafeterio Department incurs costs of $500,000, how much of that cost is allocated to the Assembly Department? a. 3111,000 b. 391.000 E. 5375,000 d. 5123,000 Using the sequential method, Pone. Hill Company allocates Janitorial Department costs based on square footage serviced. It allocates Cafeteria Department costs based on the number of employees served. It has determined to allocate Janitorial costs before Cafeteria costs. It has the following information about its two service departments and two production departments, Cutting and Assembly: The percentage (proportional) usage of the Janitorial Department by the Cutting Department is a. 20% b. 80% c. 9.9% d. 10%