Sequential $($Step$)$ Method of Support Department Cost Allocation

Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly.

$\backslash$table$[[,$Support Departments,Producing Departments$],[\backslash$table$[[$Human$],[$Resources$]],\backslash$table$[[$General$],[$Factory$]],$Fabricating,Assembly$],[$Direct costs,$$150,000,$$$360,000,$$$120,900,$$$86,000],[$Normal activity:$],[$Number of employees,$-,60,45,80],[$Square footage,$1,500,$D $-,6,000,-14,000]]$

ranked in order of highest cost to lowest cost.

Required:

Proportion of Driver Used by

$\backslash$table$[[,$Human Resources,General Factory,Fabricating,Assembly$],[$Human Resources,,,,$],[$General Factory,,,,$]]$

$\backslash$table$[[,$Support Departments,Producing Departments$],[,$Human Resources,General Factory,,ricating,Assembly$],[$Direct costs,,:,$$,,],[$Allocate:$,,,,,],[$General Factory,,,,,$],[$Human Resources,,,,,$],[$Total after allocation,,,,$5,]]$