Departmental information for the four departments at Samoa Industries is provided below. Square Feet Number of Employees Total Cost Janitorial $150,000 Cost Driver Square footage serviced Cafeteria 50,000 Number of employees Cutting 1,125,000 Assembly 1,100,000 200 20,000 4,000 16,000 40 12 120 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. Determine the proportional (percentage) usage of the Janitorial Department by the: a. Cafeteria Department b. Cutting Department c. Assembly Department % %