Departmental information for the four departments at Samoa Industries is provided below.

Total Cost	Cost Driver	Square Feet	Number of Employees
Janitorial	$   150,000	Square footage serviced	200	40
Cafeteria	50,000	Number of employees	20,000	12
Cutting	1,125,000	4,000	120
Assembly	1,100,000	16,000	40

 

The Janitorial and Cafeteria departments are support departments. Samoa uses the sequential method to allocate support department costs, first allocating the costs from the Janitorial Department to the Cafeteria, Cutting, and Assembly departments. Determine the dollar amount of the Janitorial Department costs to be allocated to the (a) Cafeteria, (b) Cutting, and (c) Assembly departments.