Vans is a manufacturer of womens and mens swimsuits. The company uses a dual-rate system to allocate support costs. Last years support departments fixed and variable costs are as follows:

					Human
		Accounting			Resources			Janitorial			Total
Variable costs		$	18,420		$	22,104		$	60,360		$	100,884
Fixed costs			55,260			100,696			60,360			216,316
Total costs		$	73,680		$	122,800		$	120,720		$	317,200

Allocation base amounts for all the departments are as follows:

					Human
		Accounting			Resources			Janitorial			Women's			Men's			Total
Employees			2			2			4			10			6			24
Time spent for accounting			15%			10%			20%			30%			25%			100%
Time spent cleaning			5%			10%			15%			30%			40%			100%
Square metres			80			100			120			500			500			1,300
Direct costs		$	73,680		$	122,800		$	120,720		$	800,000		$	500,000		$	1,617,200

Use the following allocation bases for fixed support costs: direct costs for accounting, number of employees for human resources, and square metres for janitorial. Allocate fixed support costs using the step-down method. to 4 decimal places, e.g. 15.2574% and other answers to 0 decimal places, e.g. 125.) Operating Departments Support Departments Human Resources Accounting Janitorial Women's Men's Total Allocation Bases: Step 1: Employees % for allocation Step 2: Square metres % for allocation H Step 3: Direct Costs % for allocation 4 Fixed support costs Allocations: Step 1: Human Resources Step 2: Janitorial Step 3: Accounting Total allocations Its