Direct Method of Support Department Cost Allocation Valron Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly. Support Departments Direct costs Normal activity Number of employees Square footage Producing Departments Human General Resources Factory Fabricating Assembly $150,000 $330,000 $114,200 $95,000 60 1,000 80 5,700 170 13.300 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 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 Human Resources General Factory Fabricating Assembly Human Resources 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