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. Determine the proportional (percentage) usage of the Janitorial Department by the (a) Cutting and (b) Assembly departments using the direct method. a. Cutting Department   % b. Assembly Department

Principles of Cost Accounting
17th Edition
ISBN:9781305087408
Author:Edward J. Vanderbeck, Maria R. Mitchell
Publisher:Edward J. Vanderbeck, Maria R. Mitchell
Chapter4: Accounting For Factory Overhead
Section: Chapter Questions
Problem 9E: A manufacturing company has two service and two production departments. Human Resources and Machine...
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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. Determine the proportional (percentage) usage of the Janitorial Department by the (a) Cutting and (b) Assembly departments using the direct method.

a. Cutting Department   %
b. Assembly Department   %
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