Sequential (Step) Method of Support Department Cost Allocation Valron Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly Support Departments Producing Departments General Factory $390,000 Human Fabricating Assembly Resources Direct costs $185,000 $114,000 $94,000 Normal activity: Number of employees 50 70 170 Square footage 1,100 5,500 13,600 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 Valron Company uses the sequential method to allocate support department costs. The support departments are ranked in order of highest cost to lowest cost. Required: 1. Calculate the allocation ratios (rounded to four significant digits) for the four departments using the sequential method. If an amount is zero, enter "O". Use the rounded values for subsequent calculations. Proportion of Driver Used by Fabricating Assembly 0.7083 0.6733 Human Resources General Factory 0.2917 Human Resources General Factory 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"O". Round your answers to the nearest dollar 0 0.0545 0 0.2723 Support Departments Producing Departments Human Resources General Factory Fabricating Assembly Direct costs 185,000 390,000 114,000 94,000 Allocate General Factory 390,000 0 0 106,080X 53,965X 274,036 X -10,083X 262,270X 131,036 X 487,506 X Human Resources -177,918 X Total after allocation 0