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:

department directs charges number of employees square footage

human resources $360,000 6 15,000

janitorial 280,000 8 20,000

cutting 428,000 42 25,000

glazing 562,000 40 35,000

requirements:

(1) Distribute the service department costs using the sequential distribution method. Distribute the human resources department first.

(2) prepare the journal entries to distribute the costs of the service departments to the production departments given the results of your calculation.