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Direct 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 General Resources Factory Fabricating Assembly Direct costs $170,000 $330.000 5114.500 395.000 Normal activity Number of employees 60 45 .80 Square footage 1,500 6,000 14,000 The costs of the Human Resources Department are atacated on the basis of number of eme byees, and the costs of General Factory are allocated on the beas of noware footage. Chekov Company uses the direct method of scoort department cost allocation Required: 1. Calculate the allocation ratios for the four departments using the direct method. Tt an amount is zero, enter"0" Round your answer to the nearest cent. Proportion of Driver Used by General Factory Fabricating Assembly Human Resources Human Resources General Factory CLOETLEY 2. Using the direct method, allocate the costs of the Human Resources and General Factory departments to the Fabricating and Assembly departments. If an amount is Eero, enter"0" Support Departments Human Resources General Factory 170,000 330,000 Producing Departments Fabricating Assembly 114,000 95.000 Direct costs Allocate Human Resources - 170,000 5.400 General Factory 0 -330,000 99,000 Total after allocation