Sequential (Step) Method of Support Department Cost Allocation Valron Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly Producing Departments Support Departments Human General Resources Factory $160,000 $300,000 Fabricating Assembly $114,100 $90,000 Direct costs Normal activity: Number of employees square footage 40 70 150 1,100 5,600 13,500 Resources Department are allocated on the basis of number of employees, and the costs of General Factory are allocated on the bass 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 "0". Use the rounded values for subsequent calculations, O 0.5769 0.6683 1. Calculate the allocation ratios (rounded to four significant digits) for the four departments using the sequential method. If an amount is zero, enter "0". Use the rounded values for subsequent calculations. Proportion of Driver Used by Human Resources General Factory Fabricating Assembly Human Resources 0.2692 General Factory 0.0544 0.2772 2. Using the sequential method, allocate the costs of the Human Resources and General Factory departments to the Fabricating and Assembly departments. If an amount is zero, enter"0". Round your answers to the nearest dollar Support Departments Producing Departments General Factory Fabricating Assembly 160,000 300,000 114,100 90,000 Human Resources Direct costs Allocate: General Factory 8,704 300,000 168,704 D Human Resources 0 0 Total after allocation