square footage Using the sequential method, Pone Hill Company allocates Janitorial Department costs employees served. It has determined to allocate Janitorial costs before Cafeteria number of It has the following information about its two service departments and two pre Number of Costs Square Feet Janitorial Department $450,000 100 20 Cafeteria Department 200,000 10,000 10 Cutting Department 1,500,000 2,000 Assembly Department 3,000,000 8,000 The percentage (proportional) usage of the Janitorial Department by the Cutting Department is Oa 20% Ob 9.9% Oc Bon Od 10%