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.

Question Content Area

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

a. Cafeteria Department		$fill in the blank 9a3f1bfd3f9c01f_1
b. Cutting Department		$fill in the blank 9a3f1bfd3f9c01f_2
c. Assembly Department		$fill in the blank 9a3f1bfd3f9c01f_3

Question Content Area

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

a. Cutting Department		$fill in the blank 6e6f6cf66029fb2_1
b. Assembly Department		$fill in the blank 6e6f6cf66029fb2_2