Using the sequential method, Pone Hill Company allocates Janitorial Department costs based on square footage serviced. It allocates Cafeteria Department costs based on the number of employees served. It has determined to allocate Janitorial costs before Cafeteria costs It has the following information about its two service departments and tes production departments, Cutting and Assembly Costs Square Feet Number of Employees Janterial Department $450,000 100 20 Cafeteria Department 200,000 10,000 10 Cutting Department 1,500,000 2,000 60 Assembly Department 3,000,000 8,000 201 How much of the lantorial Department's $450,000 costs is allocated to the Cutting Department C. 344350 Od 1000