Support Department Cost Allocation$-$Sequential Method

Black Diamond Devices Inc. produces replacement components for smartphones. Costs from Support Department $1$ are allocated based on the number of employees. Costs from Support Department $2$ are allocated based on asset value. Relevant department information is provided in the following table:

$\backslash$table$[[,\backslash$table$[[$Support$],[$Department $1]],\backslash$table$[[$Support$],[$Department $2]],\backslash$table$[[$Production$],[$Department $1]],\backslash$table$[[$Production$],[$Department $2]]],[$Number of employees,$5,10,15,25],[$Asset value,$$1,150,$$$540,$$$6,230,$$$5,200$