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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

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 Janitorial Department by the (a) Cutting and (b) Assembly departments using the direct method.

a. Cutting Department %
b. Assembly Department %

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