QUESTION 3 QRS Company has two support departments (Administration and Janitorial) and three producing departments (Fabricating, Assembly, and Finishing). Costs and activities are as follows: Administration Janitorial Fabricating Assembly Finishing Direct costs before allocation $180,000 $110,000 $70000 $80,000 $65,000 10 Number of employees Square feet 30 40 20 5,000 20,000 15,000 Administrative department services all departments of the company, and its costs are allocated based on the number of employees; janitorial services costs are allocable to fabricating, assembly and finishing based on square feet. Requirements: Requirements: 1) Distribute the service department costs using the direct distribution method. Finishing Administration Janitorial Fabricating Assembly Total Direct charges Administration Number of employees: Janitorial: Fabricating: Assembly Finishing Janitorial-direct labor hours: Fabricating Assembly Finishing Total (2) Distribute the service department costs using the sequential distribution method Administration Janitorial Fabricating Assembly Finishing Total Direct charges Administration-Number of employees Janitorial: Fabricating Assembly Finishing Janitorial direct labor hours: Fabricating Assembly Finishing Total