Direct Method of Support Department Cost Allocation Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly. 60 45 1.500 6.000 14.000 Support Departments Producing Departments Human General Resources Factory Fabricating Assembly Direct costs $150.000 $340,000 5114,800 $95.000 Normal activity Number of employees Square footage The costs of the Human Resources Department are allocated on the basis of number of employees, and the costs of General Factory are allocated on the basis of square footage. Chekov Company uses the direct method of support department cost allocation. Required: 1. Calculate the allocation ratios for the four departments using the direct method. If an amount is zero, enter "O". Round your answer to the nearest cent. Proportion of Driver Used by General Factory Fabricating Assembly Human Resources 160,000 General Factory 2. Using the direct method, allocate the costs of the Human Resources and General Factory departments to the Fabricating and Assembly departments. If an amount is zero, enter "O". Support Departments Producing Departments Human Resources General Factory Fabricating Assembly Direct costs Human Resources Allocate: Human Resources General Factory Total after allocation