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Sequential (Step) Method of Suppert Department Cost Allocation vairon Company has twe support departments, Human Resources and General Factory, and two produding departments, Fabricating and

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Sequential (Step) Method of Suppert Department Cost Allocation vairon Company has twe support departments, Human Resources and General Factory, and two produding departments, Fabricating and Assembly Direct cou Normal activity 160000 $340,000 $114,600 $93000 170 $,700 13,300 Number of employees Sqaure footage 60 80 The costs of the Human Resources Department are allocated on the basis of number of employees, and the costs of General Factory are allocated on the basis of square footage. Valron Company uses the sequentia allocate support department costs. The support departments are ranked in order of highest cost to lowest cost. 1. Calculate the allocation ratios (rounded to four significant digits) for the four departments using the sequential methad. If an amount is zero, enter "0",Use the rounded values for subsequent caloulations Proportion of Driver Used by Human Resources Ceneral Fectory Assembly e o Human Resources General Factory 2. Using the sequential method, allocate the coots of the Human Resources and General Factory departments to the Fabriating and Assembly departments. It an amount is rero, enter 41290 87742 0 9 11129t? ,2596 ? Support Depertments Producing Departments Human ResourcesGeneral Factory Assembly 340001 11400 93000 Direct costs Alocate: General Factory Human Resources Total after allocation 1290 11129 26718 87742 25961 $44042. 16000 30968 1709 na #

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