Quillen Company manufactures a product in a factory that has two producing departments, Cutting and Sewing, and two support departments, S1 and S2. The activity driver for S1 is number of employees, and the activity driver for S2 is number of maintenance hours. The following data pertain to Quillen:

	Support Departments			Producing Departments
	S1	S2		Cutting	Sewing
Direct costs	$180,000	$150,000		$122,000	$90,500
Normal activity:
Number of employees		30		63	147
Maintenance hours	1,200			16,000	4,000

Assume that Quillen uses the sequential method to allocate support department costs. S1 is allocated first, then S2.

Required:

1. Calculate the cost assignment ratios to be used under the sequential method for S2, Cutting, and Sewing. Enter your answers as decimal values, carried out to four decimal places, if necessary.

Allocation ratios for S1:

S2: ______
Cutting: ______
Sewing: ______

Allocation ratios for S2:

Cutting: ______
Sewing: ______