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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:

Line Item Description Costs Square Feet Number of

Employees

Janitorial Department $$450,00010020$

Cafeteria Department $200,00010,00010$

Cutting Department $1,500,0002,00060$

Assembly Department $3,000,0008,00020$

The percentage $($proportional$)$ usage of the Janitorial Department by the Cutting Department is