Question: Using the sequential method, Samantha Company allocates Maintenance Department costs based on square footage serviced. It allocates Cafeteria Department costs based on the number of

Using the sequential method, Samantha Company allocates Maintenance Department costs based on square footage serviced. It allocates Cafeteria Department costs based on the number of employees served. The company has determined to allocate Maintenance costs before Cafeteria costs.

Square Feet

Number of Employees

Maintenance Department

1,500

20

Cafeteria Department

1,000

10

Cutting Department

2,000

60

Assembly Department

17,000

20

  1. If Samantha Company has $100,000 of Maintenance Department costs and $200,000 for Cafeteria, how much is allocated to the Cutting Department, and how much is allocated to the Assembly Department?

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