Support department cost allocation-sequential method Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these departments are as follows: Support Department Janitorial Department Cafeteria Department Department costs Square feet Number of employees Cost Driver Square footage to be serviced Number of employees Cafeteria Department Cutting Department $1,504,000 $680,000 $169,000 5,000 1,000 4,000 3 30 10 Allocate the support department costs to the production departments using the sequential method. Allocate the support department with the highest department cost first. Janitorial Department Cafeteria Department Janitorial Department $310,000 50 10 Cutting Department Assembly Department Assembly Department

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Support department cost allocation-sequential method
Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these departments
are as follows:
Support Department
Janitorial Department
Cafeteria Department
Cafeteria
Assembly
Department
Department
$169,000
$680,000
50
5,000
4,000
10
3
30
10
Allocate the support department costs to the production departments using the sequential method. Allocate the support department with the highest department cost
first.
Department costs
Square feet
Number of employees
Cost Driver
Square footage to be serviced
Number of employees
Janitorial Department
Cafeteria Department
Janitorial
Department
$310,000
Cutting
Department
Cutting
Department
$1,504,000
1,000
Assembly
Department
Transcribed Image Text:Support department cost allocation-sequential method Becker Tabletops has two support departments (Janitorial and Cafeteria) and two production departments (Cutting and Assembly). Relevant details for these departments are as follows: Support Department Janitorial Department Cafeteria Department Cafeteria Assembly Department Department $169,000 $680,000 50 5,000 4,000 10 3 30 10 Allocate the support department costs to the production departments using the sequential method. Allocate the support department with the highest department cost first. Department costs Square feet Number of employees Cost Driver Square footage to be serviced Number of employees Janitorial Department Cafeteria Department Janitorial Department $310,000 Cutting Department Cutting Department $1,504,000 1,000 Assembly Department
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