Support department cost allocationsequential method

Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these departments are as follows:

Support Department	Cost Driver
Janitorial Department	Square footage to be serviced
Cafeteria Department	Number of employees

Line Item Description	Janitorial Department	Cafeteria Department	Cutting Department	Assembly Department
Department costs	$310,000	$169,000	$1,504,000	$680,000
Square feet	50	5,000	1,000	4,000
Number of employees	10	3	30	10

Allocate the support department costs to the production departments using the sequential method. Allocate the support department with the highest department cost first.

Department	Cutting Department	Assembly Department
Janitorial Department
Cafeteria Department