Support Department Cost Alocation-Sequential Method Back Mountain Sports, Inc, produces sking and snowboarding gear. The company's main production departments are Moiding and Finishing. Production of the sking and snowboarding gear cannot be accomplished without the supporting tasks of Materials Monagement and meals for production employees provided by the Cafeteria. Cafeteria costs are always higher than Materiais Management costs, The company believes that the number of employees in each department is the best driver of Cafeteria costs, The number of employees in each department is as follows: The compary also believes that the value of support materials used in each department is the best driver for Materials Management costs. The support materiats used in the Molding and Finishing departments are valued at $1,900 and $3,100, respectively. Using the sequential method for support department cost allocation (allocating Cafeteria costs first)t a. Deterthine the percentoge of Cafeteria costs that should be allocated to the Molding Department: b. Determine the percentage of Materials Management costs that should be allocated to the Finishing Deparment