Sanjay Company manufactures a product in a factory that has two producing departments, Assembly and Painting, and two support departments, S1 and S2. The activity driver for S1 is square footage, and the activity driver for S2 is number of machine hours. The following data pertain to Sanjay:

	Support Departments			Producing Departments
	S1	S2		Assembly	Painting
Direct costs	$200,000	$140,000		$115,000	$96,000
Normal activity:
Square footage		500		1,875	625
Machine hours	337			3,200	12,800

Now assume that Sanjay 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, Assembly, and Painting. (Note: Each support department will have two ratiosone for Assembly and the other for Painting.) Round your answers to four decimal places.

	S2	Assembly	Painting
S1
S2

2. Allocate the overhead costs to the producing departments by using the sequential method. Use a minus sign to indicate a subtraction. For those boxes in which no entry is required, leave the box blank or enter zero ("0").

	Support Departments				Producing Departments
Allocate:	S1		S2		Assembly		Painting
Direct costs	$		$		$		$
S1
S2
Total	$		$		$		$