The following departmental information is for the four departments at Samoa Industries. Departmental Total Cost Cost Driver Square Feet Number of Employees Janitorial $150,000    Square footage serviced 200    40          Cafeteria 50,000    Number of employees 20,000    12          Cutting 1,125,000      4,000    120          Assembly 1,100,000      16,000    40          The Janitorial and Cafeteria departments are support departments. Samoa uses the sequential method to allocate support department costs, first allocating the costs from the Janitorial Department to the Cafeteria, Cutting, and Assembly departments. Determine the proportional (percentage) usage of the Janitorial Department by the (a) Cafeteria, (b) Cutting, and (c) Assembly departments. Department Percentage a. Cafeteria Department fill in the blank 1% b. Cutting Department fill in the blank 2% c. Assembly Department fill in the blank 3%

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter5: Support Department And Joint Cost Allocation
Section: Chapter Questions
Problem 9E
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The following departmental information is for the four departments at Samoa Industries.

Departmental Total Cost Cost Driver Square Feet Number of Employees
Janitorial $150,000    Square footage serviced 200    40         
Cafeteria 50,000    Number of employees 20,000    12         
Cutting 1,125,000      4,000    120         
Assembly 1,100,000      16,000    40         

The Janitorial and Cafeteria departments are support departments. Samoa uses the sequential method to allocate support department costs, first allocating the costs from the Janitorial Department to the Cafeteria, Cutting, and Assembly departments. Determine the proportional (percentage) usage of the Janitorial Department by the (a) Cafeteria, (b) Cutting, and (c) Assembly departments.

Department Percentage
a. Cafeteria Department fill in the blank 1%
b. Cutting Department fill in the blank 2%
c. Assembly Department fill in the blank 3%
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