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 20 200,000 10,000 10 Cafeteria Department Cutting Department Assembly Department 1,500,000 2,000 60 3,000,000 8,000 20 The percentage (proportional) usage of the Janitorial Department by the Cutting Department is Oa. 20% Ob. 80% Oc. 10% Od. 9.9%