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. 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		$