1. Using the sequential method, Pone Hill Company allocates Janitorial Department costs based on square footage serviced. It allocates Cafeteria Department costs based on the number of employees served. It has determined to allocate Janitorial costs before Cafeteria costs.

   It has the following information about its two service departments and two production departments, Cutting and Assembly:

   	Costs	Square Feet	Number of Employees
   Janitorial Department	$450,000	100	20
   Cafeteria Department	200,000	10,000	10
   Cutting Department	1,500,000	2,000	60
   Assembly Department	3,000,000	8,000	20

   The percentage (proportional) usage of the Cafeteria Department by the Assembly Department is

   a. 75%

   b. 18.2%

   c. 22.2%

   d. 25%