The dollar amount of the Janitorial Department costs is $30,000 and $120,000 respectively while the dollar amount of the Cafeteria Department costs is $10,000 and $40,000.
Cutting department:
= $150,000 X 4,000 / (4,000 + 16,000)
= $30,000
Assembly department:
= $150,000 X 16,000 / (4,000 + 16,000)
= $120,000
= $50,000 X 4,000 / (4,000 + 16,000)
= $10,000
Assembly department:
= $50,000 X 16,000 / (4,000 + 16,000)
= $40,000
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