Costs 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. two service departments and two production departments, Cutting and Assembly: Number of Employees Darvitorial Department $450,000 100 20 Cafeteria Department 200,000 10,000 Cutting Department 1,500,000 2,000 Assembly Department 3,000,000 8,000 The percentage (proportional) usage of the Janitorial Department by the Cutting Department Ca. 20% Ob.9.9% Oc. 80% Od. 10%