Support Dept. Allocation & Job Costing Sequential Method As indicated in the service proportion table, the Administration Department provides the highest percentage of service to other service departments. Thus, the administrative costs will be allocated first (number of employees), and then followed by the Janitorial Department cost allocation (Sq. Ft.). Admin. Service Proportion Table Janitorial Fabricating Assembly Finishing Total No. of Employees... Square feet... 10 10 2000 600 30 10000 40 28000 20 15000 110 55600 Prepare a support department cost allocation table. Admin. Direct overhead cost... $50,000 $30,000 Sequential Cost Allocation Janitorial Fabricating $40,000 Assembly Finishing $50,000 $25,000 Total $195,000 A separate predetermined overhead rate will be calculated for each productive department based on estimated direct labor hours in that department. For this year, the company estimates the following direct labor hours will be used: 5,000 in fabricating, 6,000 in assembly, and 2,000 in finishing. Calculate the predetermined rate per direct labor hour for each department after allocating service department costs. If the company completes a job in the upcoming year that requires 100 direct labor hours in each productive department (300 total direct labor hours). How much manufacturing overhead would be charged to the job