Brewster Toymakers Inc. produces toys for children. The toys are produced in the Molding and Assembly departments. The Janitorial and Security departments support the production of the toys. Costs from the Janitorial Department are allocated based on square feet. Costs from the Security Department are allocated based on asset value. Relevant department information is provided in the following table:

	Janitorial Department		Security Department		Molding Department		Assembly Department
Square feet	610		1,600		1,600		4,800
Asset value	$480		$500		$2,520		$3,000
Department cost	$2,300		$1,200		$10,700		$12,500

Using the reciprocal services method of support department cost allocation, determine:

a. The percentage of Janitorial costs that should be allocated to the Security Department. %

b. The percentage of Security costs that should be allocated to the Janitorial Department. %

Support Department Cost Allocation-Reciprocal Services Method Brewster Toymakers Inc. produces toys for children. The toys are produced in the Molding and Assembly departments. The Janitorial and Security departments support the production of the toys. Costs from the Janitorial Department are allocated based on square feet. Costs from the Security Department are allocated based on asset value. Relevant department information is provided in the following table: Janitorial Department Security Department Molding Department Assembly Department Square feet 1,600 1,600 Asset value 610 $480 $2,300 $500 $1,200 $2,520 $10,700 4,800 $3,000 $12,500 Department cost Using the reciprocal services method of support department cost allocation, determine: a. The percentage of Janitorial costs that should be allocated to the Security Department. % b. The percentage of Security costs that should be allocated to the Janitorial Department. %