Sequential (Step) Method of Support Department Cost Allocation vairon Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assem and two producing departments, Fabricating and Assembly. Producing Departments Fabricating Assembly $114,400 $92,000 Support Departments Human General Resources Factory Direct costs $185,000 $360,000 Normal activity: Number of employees 40 70 150 Square footage 1,200 5,800 13,700 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. Now assume that Valron Company uses the sequential method to allocate support department costs. The support departments are ranked in order of highest cost to lowest cost. Required: 1. Calculate the allocation ratios (rounded to four significant digits) for the four departments using the sequential method. If an amount is zero, enter "O". Use the rounded values for subsequent calculations. Proportion of Driver Used by