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.

I don't know what the General Factory would be because -360,000 was wrong

Support Departments Producing Departments Human General Factory Resources Assembly Fabricating $120.900 Direct costs $150.000 $360,000 $86,000 Normal activity: Number of employees 60 45 HO Square footage 1,500 6,000 14,000 The costs of the Hurnan Resources Department are allocated on the basis of number of employees, and the costs of General Factory are allocated on the basis of square footage. Now assume that Chekov Company uses the sequential method to allocate support department costs. The support departments are ranked in ander af highest cost to lowest cost. Required: 1. Calculate the allocation ratios (rounded to four significant agits) for the four departments using the sequential method. If an amount is zero, enter "O". Use the rounded values for subsequent calculations. (o". Proportion of Driver Used by Human Resources General Factory Fabricating Assembly Human Resources o 07 0.36 0.64 General Factory 0.0698 07 0.2791 0.6512 2. Using the sequential method, allocate the costs of the Human Resources and General Factory departments to the Fabricating and Assembly departments. If an amount is zero, enter"0". Round your answers to the nearest dollar. Support Departments Producing Departments Human Resources General Factory Assembly Fabricating $ 120,900 Direct costs $ 150,000 $360,000 86,000 Allocate General Factory 25,128 100,476 234,4327 112,082 Human Resources 175,128 o 63,046 Tatal after allocation $ o $ 284,422 432,514