Candy Nuts Crackers Cookies Operating Income $529,200 $597,000 (4000) $187,000

Allocated corporation costs Requirement 3 Cost Pool 1 Cost Pool 2 Cost Pool 3 Cost Pool 4

Dividend Operating Income (loss)

Corporate Cost Category Interest on Debt $300,000

Cost Pool 1 Corporate salaries 200,00

Cost Pool 2 Accounting and control 160,000

Cost Pool 3 General Marketing 170,000 Public Affairs 150,000 Personal and Payroll 140,000

Total $1,200,000

Divisions Candy Nuts Crackers Cookies

Total Revenues $870,000 975,000 654,000 $501,000 $3,000,000

Operating Costs 330,000 378,000 658,000 314, 000 1,089,000

Operating Income $539,200 597,000 (4000) 187,000 $1,319,200

identifiable assets $1,800,000 2,880,000 1,440,000 1,080,000 $7,200,000

Number of Employees 3,600 6,600 2,700 2,100 15,000

Please show step by step the four cost pools. Thank you. Please help,