1 Data table Costs incurred in the main headquarters are as follows: $ Human resources (HR) costs Accounting department costs Rent and depreciation 2,400,000 1,900,000 740,000 660,000 Other $ 5,700,000 Total costs The Forber upper management currently allocates this cost to the divisions equally. One of the division managers has done some research on activity-based costing and proposes the use of different allocation bases for the different indirect costs - number of employees for HR costs, total revenues for accounting department costs, square feet of space for rent and depreciation costs, and equal allocation among the divisions of "other" costs. Information about the three divisions follows: Bread Total revenues $ 21,100,000 $ 15,000,000 Cake Doughnuts 4,200,000 $ 13,400,000 3,200,000 7,450,000 Direct costs $ 6,100,000 $ 1,000,000 $ 5,950,000 Segment margin Number of employees 900 90 210 Square feet of space 15,000 2,000 3,000 Requirement 1. Allocate the indirect costs of Forber to each division equally. Calculate division operating income after allocation of headquarter costs. (Enter opera Bread Cake Doughnuts 5,950,000 Segment margin $ 6,100,000 $ 1,000,000 $ Allocated headquarter costs Operating income (loss) Requirement 2. Allocate headquarter costs to the individual divisions using the proposed allocation bases. Calculate the division operating income after allocation. losses with minus signs or parentheses.) Bread Cake Doughnuts 5,950,000 6,100,000 $ 1,000,000 $ Segment margin Allocated headquarter costs: Human resources Accounting department Rent and depreciation Other Operating income (loss)