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 4,000 4,000 2,000 Asset value $280 $300 $1,720 $2,000 Department cost $1,800 $1,400 $10,400 $12,100 a. The percentage of Janitorial costs that should be allocated to the Security Department. X % b. The percentage of Security costs that should be allocated to the Janitorial Department. X %