Direct Method of Support Department Cost Allocation Vairon Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly Support Departments Producing Departments Human General Resources Factory $160,000 $350,000 Fabricating Assembly Direct costs $114,800 $95.000 Normal activity Number of employees 60 80 170 Square footage 1.000 5,700 13,300 The costs of the Human Resources Departmentare allocated on the basis of number of employees, and the costs of General Factory are allocated on the basis of square Tootage. Vatre Company is the direct method of department cost action Required 1. Calculate the sto for the four depants in the direct method. If an amount o entero Round your answer to the nearest cont Proportion of Driver Used by Human Resources General Factory Fabricating Assembly Human General Padary 2. Urody to the Foncting and des Iranani TO Suportaments Produceret NO Printem Book DE COSES $160,000 $350,000 31,800 395,000 Normal activity: 50 80 170 1,000 5,700 13,300 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. Valron Company uses the direct method of support department cost allocation Required: 1. Calculate the allocation rates for the four departments using the direct, method. W an amount is zero, enter "or. Round your answer to the nearest cont. Proportion of Driver Used by Human Resources General Factory Fabricating Assembly Human Resources General Factory 2. Uning the direct method, weichw tw conta of the Munas Resources and General Factory departments to the Vabricating and Assembly departments. If an articoleta zero, entero Support Departments Producing Departments Fabricating Assembly Human Resources General Factory Duct costs Alcate Human Resource General Factory Totor allocation