41. Analyzing cost allocations across departments, use the following data:

Cost Category	Department A ($)	Department B ($)	Department C ($)	Department D ($)	Department E ($)
Direct Materials	35,000	40,000	30,000	45,000	38,000
Direct Labor	28,000	35,000	25,000	40,000	32,000
Indirect Costs	18,000	25,000	15,000	30,000	20,000

Requirements:

• Allocate indirect costs using an appropriate allocation base.
• Calculate the total cost for each department.
• Determine the direct cost percentage of the total cost for each department.
• Present the allocated costs in a separate table.
• Explain the chosen allocation base.
• Provide the formula used for cost allocation.