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 Employe 20 10 60 Janitorial Department $450,000 100 Cafeteria Department 200,000 10,000 Cutting Department 1,500,000 2,000 sembly Department 3,000,000 8,000 The percentage (proportional) usage of the Janitorial Department by the Cutting Department is 20 a. 20% b. 10% C. 80% d. 9.9% Previous Next >