Refer to Quillen Company. Allocating S1 costs first, what are the cost assignment ratios to be used under the sequential method for Department S1?
A) S2 = 0, Cutting = 0.2625, Sewing = 0.6125
B) S2 = 0, Cutting = 0.30, Sewing = 0.70
C) S2 = 0.1250, Cutting = 0.6125, Sewing = 0.2625
D) S2 = 0.1250, Cutting = 0.70, Sewing = 0.30