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 Producing Departments General Human Assembly Resources Factory Fabricating $93,000 Direct costs $160,000 $340,000 $114,600 Normal activity: Number of employees 170 60 80 Square footage 1,000 5,700 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 Assembly Fabricating General Factory Human Resources 0.0682 X 0.321 X Human Resources 0.704 X 0.303 X 0 V 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" Producing Departments Support Departments > Assembly General Factory Fabricating Human Resources $ 93,000 160,000 340,000 114,600 Direct costs Allocate: 160,000 51,200 108,800 Human Resources 102,000 238,000 General Factory -340,000 267,800 439,800 Total after allocation