a) Using the direct method, calculate the amount of Janitorial Department cost allocated toSales Department #2.

b) Using the direct method, calculate the amount of PersonnelDepartment cost allocated toSales Department #3

The Lots More Store has a Janitorial Department and a Personnel Department that provide services to three Sales Departments. The Janitorial Department cost is allocated based on space and the Personnel Department cost is allocated based on employees. The following information is available. Personnel Janitorial Sales #1 Sales #2 Sales #3 Dept Dept Budget $45 000 $30 000 Space (sq m) 4000 1000 20 000 30 000 50 000 No. of Employees 5 10 15 45 30