. Departmental information for the four departments at Samoa Industries is provided below.

	Total Cost		Cost Driver		Square Feet		Number of Employees
Janitorial	$150,000		Square footage serviced		200		40
Cafeteria	50,000		Number of employees		20,000		12
Cutting	1,125,000				4,000		120
Assembly	1,100,000				16,000		40

The Janitorial and Cafeteria departments are support departments. Determine the proportional (percentage) usage of the Cafeteria Department by the (a) Cutting and (b) Assembly departments using the direct method.

a. Cutting Department	_________	%
b. Assembly Department	__________	%