Sam’s Storage Solutions operates four departments — kitchen, bathroom, office and laundry. When preparing a departmental income statement, the store’s accountant allocates indirect expenses using the following allocation bases:

Indirect expense	Allocation base		Total amount
Rent Personnel Insurance Advertising	Relative value of floor space Number of employees Value of inventory Sales			$280 000 60 000 90 000 240 000

The following data were obtained for the four departments:

	Kitchen		Bathroom		Office		Laundry
Sales Floor space (m2) Number of employees Value of inventory	$624 400 297 4 $74 000		312 200 198 2 $185 000		$ 468 300 99 3 $37 000		$156 100 99 1 $74 000

The kitchen department is located at the front of the store and the other departments are at the back. For the purposes of the allocation of the rent expense, it is assumed that the front of the store is twice as valuable as the back.

Required

Prepare a schedule showing the allocation of the indirect expenses to the three departments.