A company is organized in 5 departments: Administration, maintenance, purchasing, production, and sales department:

The administration and maintenance departments are supporting departments and the 3 others a primary departments administration works equally for the four other departments and maintenance works 80% of its time for the production department and 20% of its time for the sales department

Cost drivers:

Purchasing department: Kg of raw materials purchased

Production department: number of finished products manufactured

Sales department: number of finish products sold

The following data was recorded last month about indirect costs

Administration	Maintenance	Purchasing	Production	Sales	Total indirect costs
80 000	50 000	20 000	150 000	90 000	390 000

For last month use the table below to calculate (no need to fill all sells) the secondary allocations and the driver costs Fill the blanks of the table about the secondary allocation and driver costs

	Administration	Maintenance	Purchasing	Production	Sales	Total indirect costs
Primary allocation	80 000	50 000	20 000	150 000	90 000	390 000
Administration allocation
Maintenance allocation
Secondary allocation
Drivers names
Drivers volumes
Drivers costs