Question
. 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
. 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 | __________ | % |
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