Clipboard 15 Font Alignment Number 31 Daymial H A B C D E FI G H Cornerstone Exercise 5-28 Name: Daymt. Echazabal 2 Enter the appropriate amount or formula in the shaded cells. 3 An asterisk () will appear in the column to the right of an incorrect amount. 1 1. Allocation ratios: S1 7 S2 3 Cutting Sewing Support Departments S1 S2 Producing Departments Cutting Sewing 1 2 2. Cost assignment: 3 4 5 6 Allocate: 7 Direct costs 8 S1 9 S2 20 Total 22 24 25 Cornerstone Exercise 5-28 (Appendix 5B) Sequential Method Refer to the information for Quillen Company on the previous page. Now assume that Quillen uses the sequential method to allocate support department costs. Si is allocated first, then S2. Required: 1. Calculate the cost assignment ratios to be used under the sequential method for S2. Cutting, and Sewing. Carry out your answers to four decimal places 2. Allocate the overhead costs to the producing departments by using the sequential method Use the following information for Cornerstone Exercises 5-27 and 5-28; Quillen Company manufactures a product in a factory that has two producing departments, Cutting and Sewing, and two support departments. S1 and 52. The activity driver for Sl is number of employees, and the activity driver for S2 is number of maintenance hours. The following data pertain to Quillen: Support Departments Producing Departments SI S2 Cutting Sewing Direct costs $180.000 SISM.000 $122.000 S90.500 Normal activity: Number of employees 30 63 Maintenance hours I 200 I. 4.000 147