Departmental information for the four departments at Samoa Industries is provided below. Square Feet Number of Employees Total Cost Cost Driver 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 Cafeteria Department by the (a) Cutting and (b) Assembly departments using the direct method. a. Cutting Department 20 X% b. Assembly Department 80 X %