Belle's Department Store operates 3 departments - Furniture, Whitegoods and Electrical. When preparing a departmental income statement, the store's accountant allocates indirect expenses using the following allocation bases: Indirect expense Allocation base Total amount Personnel department Number of employees $36 800 Insurance Value of inventory $20 100 Electricity Square metres $15 600 Occupancy costs Relative value of floor space $62 400 The following data was obtained for the 3 departments: Furniture Whitegoods Electrical Number of employees 30 20 30 Floor area occupied (my) 280 160 120 Value of inventory $52 400 $84 600 $64 000 The furniture department is located on the ground floor and the other 2 departments are on the first floor. For the purposes of occupancy costs expense, it is assumed that the ground floor is twice as valuable as the first floor. Required Prepare a schedule showing the allocation of the indirect expenses to the 3 departments. Belle's Department Store Schedule showing allocation of indirect costs using allocation basis Furniture Whitegoods Electrical Total Electricity Personnel department Insurance Occupancy costs