Overhead expenses of the support departments are allocated to the producing departments using the sequential method, with the higher dollar support department being allocated first. Janitorial services are allocated based on Calculate the allocation and record the journal entry. Round all dollars allocated to the nearest cent and all percentages to 4 decimal places.square footage of each department, and Maintenance services are split equally.

	Producing Departments			Service Departments
	Cutting	Tooling	Assembly	Janitorial	Maintenance	Total
Supplies	$450.00	$300.00	$280.00	$175.00	$295.00	$1,500.00
Indirect Labor	$2,000.00	$2,000.00	$2,000.00	$3,000.00	$5,000.00	$14,000.00
Payroll Taxes	$1,324.39	$621.65	$4,648.86	$229.50	$1,082.50	$7,906.90
Miscellaneous	$3,000.00	$2,750.00	$2,500.00	$750.00	$1,000.00	$10,000.00
Depreciation	$863.00	$1,190.00	$600.00	$180.00	$150.00	$2,983.00
Insurance	$1,805.00	$892.00	$1,425.00	$125.00	$100.00	$4,347.00
	$9,442.39	$7,753.65	$11,453.86	$4,459.50	$7,627.50	$40,736.90
						check figure
square feet	7,530	5,000	10,000	1,000	2,000	25530