Answer:
a) The proportional (percentage) usage of the Janitorial Department by the Cafeteria, would be 50%
b) The proportional (percentage) usage of the Janitorial Department by the cutting would be 10%
c) The proportional (percentage) usage of the Janitorial Department by the Assembly would be 40%
Explanation:
In order to calculate the proportional (percentage) usage of the Janitorial Department by the (a) Cafeteria, (b) Cutting, and (c) Assembly departments, we would have to calculate first the amount of the janitorial department costs to be allocated to the (a) Cafeteria, (b) Cutting, and (c) Assembly departments, as follows:
Cafetaria
=150000×20000/(20000+4000+16000)
=$75,000, Hence the proportional (percentage) usage of the Janitorial Department by the Cafeteria, would be 50%
Cutting
=150000×4000/(20000+4000+16000)
=$15,000, Hence the proportional (percentage) usage of the Janitorial Department by the cutting would be 10%
Assembly
=150000×16000/(20000+4000+16000)
=$60,000,Hence the proportional (percentage) usage of the Janitorial Department by the Assembly would be 40%