Using the direct method, Pone Hill Company allocates Janitorial Department costs based on square footage serviced. It allocates Cafeteria Department costs based on the number of employees served. It has the following information about its two service departments and two production departments, Cutting and Assembly: 
The percentage (proportional) usage of the Cafeteria Department by the Assembly Department is
Definitions:
Yield
The income return on an investment, such as the interest or dividends received, expressed as an annual percentage rate based on the investment's cost, its current market value, or its face value.
Foot-In-The-Door
A persuasion technique involving getting a person to agree to a small request to increase the likelihood of agreeing to a larger request later.
Compliance
The act of conforming to, obeying, or fulfilling a request, rule, or command.
Request
An expression of desire or need for something to be given or done, often directed towards someone who can fulfill that need.
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