Bucknum Boys, Inc., produces hunting gear for buck hunting. The companys main production departments are Molding and Finishing. Production of the hunting gear cannot be accomplished without the supporting tasks of Materials Management and meals for production employees provided by the Cafeteria. Cafeteria costs are always higher than Materials Management costs. The company believes that the number of employees in each department is the best driver of Cafeteria costs. The number of employees in each department is as follows:

Molding Department27Finishing Department30Materials Management Department3Cafeteria Department6

The company also believes that the value of support materials used in each department is the best driver for Materials Management costs. The support materials used in the Molding and Finishing departments are valued at $1,800 and $2,700, respectively. Using the sequential method for support department cost allocation (allocating Cafeteria costs first):

a. Determine the percentage of Cafeteria costs that should be allocated to the Molding Department. fill in the blank 1%

b. Determine the percentage of Materials Management costs that should be allocated to the Finishing Department. fill in the blank 2%