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 two production departments, Cutting and Assembly: Costs Square Feet Number of Employees $450,000 100 20 200,000 10,000 10 Janitorial Department Cafeteria Department Cutting Department Assembly Department 2,000 60 1,500,000 3,000,000 8,000 20 How much of the Janitorial Department's $450,000 costs is allocated to the Cutting Department? Oa. $45,000 Ob. $360,000 Oc. $90,000 Od. $44,550