Sequential (Step) Method of Support Department Cost AllocationValron Company has two support departments, Human Resources andGeneral Factory, and two producing departments, Fabricating andAssembly. Support Departments Producing Departments Human ResourcesGeneral Factory Fabricating Assembly Direct costs $175,000 $370,000$114,800 $97,000 Normal activity: Number of employees — 40 70 150Square footage 1,300 — 5,700 13,900 Resources Department areallocated on the basis of number of employees, and the costs ofGeneral Factory are allocated on the basis of square footage. Nowassume that Valron Company uses the sequential method to allocatesupport department costs. The support departments are ranked inorder of highest cost to lowest cost. Required: 1. Calculate theallocation ratios (rounded to four significant digits) for the fourdepartments 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 FactoryFabricating Assembly Human Resources General Factory 2. Using thesequential method, allocate the costs of the Human Resources andGeneral Factory departments to the Fabricating and Assemblydepartments. If an amount is zero, enter"0". Round your answers tothe nearest dollar. Support Departments Producing Departments HumanResources General Factory Fabricating Assembly Direct costs $ $ $ $Allocate: General Factory Human Resources Total after allocation $$ $ $