Answer:
Pone Hill Company
The percentage (proportional) usage of the Cafeteria Department by the Assembly Department is: _________
  
d. 25%
Explanation:
a) Data and Calculations:
                                            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 
Janitorial departments costs = square footage service
Cafeteria department costs = number of employees
Cost Allocation:
                        Janitorial    Cafeteria      Cutting       Assembly           Total
Direct costs  $450,000   $200,000  $1,500,000  $3,000,000 $5,150,000
Janitorial       (450,000)     225,000         45,000        180,000    0
Cafeteria                           (425,000)       318,750         106,250   0
Total allocated costs                          $1,863,750   $3,286,250 $5,150,000
Allocation of costs:
Janitorial:
Cafeteria = $225,000 ($450,000 * 10,000/20,000)
Cutting = $45,000 ($450,000 * 2,000/20,000)
Assembly = $180,000 ($450,000 * 8,000/20,000)
Cafeteria:
Cutting = $318,750 ($425,000 * 60/80)
Assembly = $106,250 ($425,000 * 20/80)
Percentage usage of the Cafeteria Department by the Assembly = 25% ($106,250/$318,750 * 100)