Answer:
10% of the Janitorial Department's $450,000 costs is allocated to the Cutting Department
Explanation:
Given: 
                                        Costs          Square Feet         Number of Employees 
Janitorial Department   $450,000          100                                 20 
Cafeteria Department   $200,000       10,000                              10
Cutting Department      $1,500,000       2,000                             60 
Assembly Department  $3,000,000      8,000                              20 
                
                         Cafeteria                      Cutting                 Assembly           Total
                       Department                department   department	
Square feet    10,000                        2,000                 8,000         20,000
% of allocation      50%                          10%                   40%  
                               × 100
 × 100           × 100
 × 100           × 100
  × 100  
Hence, % usage by the cutting department is 10%