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

Total CostCost DriverSquare FeetNumber of Employees

Janitorial$150,000 Square footage serviced200 40

Cafeteria50,000 Number of employees20,000 12

Cutting1,125,000 4,000 120

Assembly1,100,000 16,000 40

The Janitorial and Cafeteria departments are support departments. Samoa uses the sequential method to allocate support department costs, first allocating the costs from the Janitorial Department to the Cafeteria, Cutting, and Assembly departments.

1. Determine the dollar amount of the Janitorial Department costs to be allocated to the:

a. Cafeteria Department $

b. Cutting Department $

c. Assembly Department $

2. Determine the dollar amount of the Cafeteria Department costs to be allocated to the:

a. Cutting Department $

b. Assembly Department $