(Appendix 4B) Assigning Support Department Costs by Using the Direct Method Quillen Company manufactures a product in a factory that has two producing departments, Cutting and Sewing, and two support departments, S1 and S2. The activity driver for Si is number of employees, and the activity driver for S2 is number of maintenance hours. The following data pertain to Quillen: Support Departments S2 Si Producing Departments Cutting Sewing $122,000 $90,500 Direct costs $180,000 $150,000 Normal activity: Number of employees 30 63 147 - 1,200 Maintenance hours 16,000 4,000 Required: 1. Calculate the cost assignment ratios to be used under the direct method for Departments S1 and S2. (Note: Each support department will have two ratios-one for Cutting and the other for Sewing.) Enter your answers as decimal values. si S2 Cutting Sewing 2. Allocate the support department costs to the producing departments by using the direct method. Use a minus sign to indicate a subtraction. For those boxes in which no entry is required, leave the box blank or enter zero ("0"). Support Departments Producing Departments s1 S2 Cutting Sewing Allocate: Direct costs $0 $0 $0 $ Total