Question

Departmental information for the four departments at Samoa Industries is provided below. ​ ​ Total Cost...

Departmental information for the four departments at Samoa Industries is provided below.

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 dollar amount of the Janitorial Department costs to be allocated to the (a) Cafeteria, (b) Cutting, and (c) Assembly departments.

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