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4. Support Department Cost Allocation Reciprocal Services Method

Brewster Toymakers Inc. produces toys for children. The toys are produced in the Molding and Assembly departments. The Janitorial and

Security departments support the production of the toys. Costs from the Janitorial Department are allocated based on square feet. Costs from

the Security Department are allocated based on asset value. Relevant department information is provided in the following table:

Janitorial

Security

Molding

Department Department

Department

Assembly

Department

Square feet

640

600

600

4800

Asset value

$420

$440

$2,580

$3,000

Department cost

$1,600

$1,100

$10,400

$12,800

Using the reciprocal services method of support department cost allocation, determine:

The percentage of Janitorial costs that should be allocated to the Security Department.