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 Janitorial Department by the Cutting Department is

a.20%

b.9.9%

c.80%

d.10%