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. Samoa uses the sequential method to allocate support department costs, first allocating the costs from the Janitorial Department to the Cafeteria, Cutting, and Assembly departments.
1. Determine the dollar amount of the Janitorial Department costs to be allocated to the:
a. Cafeteria Department
b. Cutting Department
2. Determine the dollar amount of the Cafeteria Department costs to be allocated to the:
a. Cutting Department
b. Assembly Department

Samoa Industries

1. The dollar amount of the Janitorial Department costs to be allocated to the:

a. Cafeteria Department = $75,000  

b. Cutting Department = $15,000

2. The dollar amount of the Cafeteria Department costs to be allocated to the:

a. Cutting Department = $93,750

b. Assembly Department = $31,250

Explanation:

a) Data and Calculations:

                  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

Allocation of Departmental Costs:

                         Janitorial     Cafeteria       Cutting      Assembly

Total Costs      $150,000     $50,000    $1,125,000  $1,100,000

Janitorial dept. (150,000)       75,000           15,000        60,000

Cafeteria dept.             0     (125,000)          93,750         31,250

Total allocated costs                              $1,233,750   $1,191,250

the correct answer is:

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