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Sequential (Step) Method of Support Department Cost Allocation

Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly.

	Support Departments			Producing Departments
	Human Resources	General Factory		Fabricating	Assembly
Direct costs	$165,000	$350,000		$114,600	$99,000
Normal activity:
Number of employees		50		80	150
Square footage	1,300			5,800	13,700

The costs of the Human Resources Department are allocated on the basis of number of employees, and the costs of General Factory are allocated on the basis of square footage. Now assume that Chekov Company uses the sequential method to allocate support department costs. The support departments are ranked in order of highest cost to lowest cost.

1. Calculate the allocation ratios (rounded to four significant digits) for the four departments using the sequential method. If an amount is zero, enter "0". Use the rounded values for subsequent calculations.

	Proportion of Driver Used by
	Human Resources	General Factory	Fabricating	Assembly
Human Resources	0	0	.3478	.6522
General Factory	.0625	0	.2788	.6587

2. Using the sequential method, allocate the costs of the Human Resources and General Factory departments to the Fabricating and Assembly departments. If an amount is zero, enter"0". Round your answers to the nearest dollar.

	Support Departments			Producing Departments
	Human Resources	General Factory		Fabricating	Assembly
Direct costs	165000	350000		114600	99000
Allocate:
General Factory	21875	350000		???	???
Human Resources	186875	0		???	???
Total after allocation	0	0		???	???

Everything with a number has already been verified correct. I just need assistance with the ??? and please include how you got to the answers. Thank you!

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