Support Department Cost Allocation-Direct Method Charlie's Wood Works produces wood products (e.9., cabinets, tables, picture frames, and so on). Production departments include Cutting and Assembly. The Janitorial and Security departments support the cutting and Assembly departments. The Assembly Department spans about 50,840 square feet and holds assets valued at about $63,360. The cutting Department spans about 31,160 square feet and holds assets valued at about $134,640. Charlie's Wood Works allocates support department costs using the direct method. If costs from the Danitorial Department are allocated based on square feet and conte from the Security Department are allocated based on asset value. a. Determine the percentage of Janitorial costs that should be allocated to the Assembly Department % b. Determine the percentage of Security costs that should be allocated to the Cutting Department, % Support Department Cost Allocation Reciprocal Services Method Brewster Toymakers Inc. produces toys for children. The toys are produced in the Molding and Assembly departments. The Janitorial and Security departments support the production of the toys. Costs from the Janitorial Department are allocated based on square feet. Costs from the Security Department are allocated based on asset value. Relevant department information is provided in the following table: Janitorial Security Molding Assembly Department Department Department Department 4,000 Asset value $80 $100 5920 $1,000 Department cost $1,700 $1,400 $10,900 $12,100 Using the reciprocal services method of support department cost allocation, determine: a. The percentage of Janitorial costs that should be allocated to the Security Department Square feet 650 3,000 3,000 b. The percentage of Security costs that should be allocated to the Janitorial Department, 96