$19-35$ Cost allocation to divisions Prancisca Bakery makos byked govds for grocary storos and has Totduarters inturs cost that aro indirect costs for the drvisions. Gosts iscured in the muin hasquarters are is follows:

$\backslash$table$[[$Human resources $($IP$)$ costs,S$1.$NOOO$],[$Accounting deparment epsts,$1300,000],[$Rent and deprecintion,$1,440,000$