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Using the direct 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 the following information about its two service departments and two production departments, Cutting and Assembly: Number of Square Feet Employees Janitorial Department 100 20 Cafeteria Department 10,000 10 Cutting Department 2,000 60 Assembly Department 8,000 20 If the Janitorial Department incurs costs of $200,000, how much of that cost is allocated to the Cutting Department? Oa. $20,000 Ob. $19,800 Oc. $40,000 O d. $160,000 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 100 20 $450,000 200,000 10 Janitorial Department Cafeteria Department Cutting Department Assembly Department 10,000 2,000 1,500,000 60 3,000,000 8,000 20 How much of the Janitorial Department's $450,000 costs is allocated to the Cutting Department? Oa. $45,000 Ob. $90,000 Oc. $360,000 Od. $44,550