Use the following information for Brief Exercises 4-27and 4-28 Quillen Company manufactures a product in a factory that has two producing depart ments, Cutting and Sewing, and two support departments, S1 and S2. The activity driver for S1 is number of employees, and the activity driver for S2 is number of maintenance hours. The following data pertain to Quillen Support Departments Producing Departments Cutting $122,000 $90,500 S2 Sewing Direct costs $180,000 $150,000 Normal activity: Number of employees Maintenance hours 30 63 16,000 147 4,000 1,200 ECTIVE 6Brief Exercise 4-27 (Appendix 4B) Assigning Support Department Costs by Using the Direct Method Refer to the information for Quillen Company abov Required: Example 4.6 1. Calculate the cost assignment ratios to be used under the direct method for Departments Sl and S2. (Note: Each support department will have two ratios-one for Cutting and the other for Sewing.) 2. Allocate the support department costs to the producing departments by using the direct method. ECTIVE 6Brief Exercise 4-28 (Appendix 4B) Sequential Method Example 4.7 Refer to the information for Quillen Company above. Now assume that Quillen uses the se- quential method to allocate support department costs.S1 is allocated first, then S2. Required EXCEL 1. Calculate the cost assignment ratios to be used under the sequential method for S2, Cutting, and Sewing. Carry out your answers to four decimal places 2. Allocate the overhead costs to the producing departments by using the sequential method