1. Cost allocation Please allocate costs shown below between 2 business lines: Corporate Retail Total Expenses breakdown Staff costs Rent and Utilities Marketing Professional services Business trips Total Number of personnel Executive board HR & Admin Finance Corporate team Retail team Total 2. Turnover forecasting Executive board HR & Admin Finance Corporate team Retail team 181.000 52.000 20.000 50.000 55.000 4.000 181.000 Allocation of time and effort spent by functions on each other: HR & Admin Finance 5 10 10 20 40 85 Please allocate costs to department in the following order: Executive board Executive board HR & Admin 5.000 7.000 Executive board HR & Admin 15% 20% 1.000 6.000 Front line teams: Corporate & Retail 7.000 Cost centers Finance 8.000 25.000 33.000 Corporate team 12.000 10.000 2.000 24.000 Corporate Finance. Retail team team 30% 15% 40% driven by number of personnel 30% 50% 100% 100% Retail team 20,000 40.000 30.000 1.000 91.000 100% 100% 100% 100% N/A 20.000 20.000 e.g. 15% of EB's time is alllocated to HR & Admin issues

Yy fine is alioloatrd on HRA f.dmin itrevi 1. Cost allocation 2. Turnover forecasting \begin{tabular}{|l|l|} \hline Comporate & \\ \hline Retail & \\ \hline Total & 181.000 \\ \hline \end{tabular} Executive board HR 8 Admin Finance Front line teams: Corporate 8 Retail