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Sequential (Step) Method of Support Department Cost Allocation Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly Producing Departments Support Departments Human General Resources Factory Fabricating Assembly Direct costs $170,000 $300,000 $114,800 $92,000 Normal activity: 40 70 170 Number of employees Square footage 1,200 5,100 13,800 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. Now assume that Chekov Company uses the sequential method to allocate support department costs. The support departments are ranked in order of highest cost . lowest cost. Required: 1. Calculate the allocation ratios (rounded to four significant digits) for the four departments using the sequential method. If an amount is zero, enter "0". Use the rounded values for subsequent calculations. Proportion of Driver Used by Human Resources General Factory Fabricating Assembly Human Resources 0 0 0.2917 0.7083 General Factory 0.0597 0 0.2537 0.6866 2. Using the sequential method, allocate the costs of the Human Resources and General Factory departments to the Fabricating and Assembly departments. If an amount is zero, enter"0". Round your answers to the nearest dollar. Support Departments Producing Departments Human Resources General Factory Fabricating Assembly Direct costs $ 170,000 $ 300,000 114,800 $ Allocate: 92,000 General Factory 17,910 -300,000 76,110 0 X Human Resources -187,910 0 Total after allocation o ol ox 0 x Feedback Check My Work 1. The sequential method, as well as direct and reciprocal methods, allocates all support department costs to the producing departments. 2. The sequential (or step) method ranks support departments and allocates from top ranking to lower ranking. Some reciprocity is recognized. After allocation, zero cost remains in the support departments. Pre-allocation total overhead must equal post-allocation overhead. See Example 7.4