Comparing two table Table 1D and table 2D, discuss the functional centres in which the expense allocation bases have been improved and those that still need improvement. Can you explain this question in details and any suggested links, books or resources that I can find in order to understand this question better such as what is functional centres or related information to this problem. Thanks in advance.

Table 1. Panel D: Cost Driver Information. Current Allocations Department/ Function Description of Activities Cost Driver Products Supported Allocation Marketing Marketing Management Manage marketing dept. Marketing Campaigns All Sales Marketing Department Staff Marketing campaigns Marketing Campaigns Sales Happy Retirement Annuity Campaign Costs for media campaign Media campaign Happy Retirement Annuity Sales Secure Life Insurance Campaign Media campaign for secure life product Media campaign Secure Life Sales Secure Life Insurance Campaign Media campaign for secure life product Media campaign All Sales Customer Service - Life New Business Management Manage new business New policy volume Life (all) Sales Applications Review applications Number of applications Life (all) Sales Underwriting Underwriting applications Number of applications Life (all Sales Policy Issuance Issuing new policies Number of policies issued Life (all) Sales e-Issuance Tech support for e-applications Number of e-applications Life (all Sales Customer Service Management Manage customer service Number of policies All Premium Call Center Staff in call center Number of phone calls All Premium Life Insurance Inforce Maintenance Servicing life policies Number of policies Life (all) Premium, life Claims Management Manage staff for claims Number of claims Life (all) Premium, life Life Insurance Claims Adjusters Adjudicate claims Number of claims Life (all Premium, life Life Insurance Claims Issue claim checks Number of claims Life (all Premium, life Customer Service - Annuity New Business Management Manage new business issuance New policies sold Annuities (all) Sales Applications Reviewing applications Number of applications Annuities (all) Sales Policy Issuance Staff issuing new policies Number of policies issued Annuities (all) Sales e-Issuance Tech support for e-applications Number of policies issued Annuities (all) Sales Annuity Inforce Maintenance Service all annuity products Number of policies Annuities (all) Premium, annuity Annuity Surrenders Issue surrenders Number of policies Annuities (all) Premium, annuity Information Technology T Management Manage staff for IT Number of systems/projects Assets Financial Management Systems Managing financial systems Number of systems/projects All Assets Human Resource Systems Manage HR systems Number of systems/projects All Assets Life Insurance Claims Systems Managing life claim system Number of systems/projects Life Assets Life Policy Systems Managing life systems Number of systems/projects Life Assets Annuity Systems Managing annuity systems Number of systems/projects Annuity Assets Annuity Projects Projects for annuity products Project hours Annuity Assets Life Insurance Projects Projects for life products Project hours Life Assets Financial Systems Update Project for upgrading financial system Project hours All Assets Controlle Accounting staff Number of reports All Assets Actuarial Actuarial staff Number of reports All Assets Financial Planning and Analysis Financial analysts and budget analysts Number of analysis and reports All Assets Expense Management Cost accounting staff Number of reports All Assets Human Resources IR Management Manage staff Employees All Assets Compensation and Payroll Executive and employee compensation Employees All Assets Staffing and Recruiting Recruit for all company positions Employees All Assets Sales Sales Management Manage sales function for company Sales Sales for region Sales East Region East coast sales staff and management Sales for region Salesfor region Sales Midwest Region East coast sales staff and management Sales for region Sales for region Sales South Region Sales staff and management for south Sales for region Sales for region Sales Midwest Sales staff and management for west coast Sales for region Sales for region Sales Facilities Facilities Management Manage staff for Facilities Number of employees/sq. ft. Assets Facilities Staff Maintenance and other Facility staff Number of employees/sq. ft 2 Assets Corporate Unallocated Rent Rent for entire corporate office Number of employees/sq. ft. All Assets Treasurers Treasure Manage staff for Treasurer's dept Assets All Assets Cash Management and Banking Manage cash & banking relationships Number of bank accounts All Assets nvestments Manage investments Invested assets All Assets Executive & Corporate Office of the CEO CEO and support staff All Assets Corporate Expenses not chargeable to any business area All AssetsTable 2. Panel D: Cost Driver Information. Revised Allocations Department/ Function Description of Activities Cost Driver Products Supported Allocation Marketing Marketing Management Manage Marketing dept. Marketing Campaigns All Sales Marketing Department Staff Marketing campaigns Marketing Campaigns All Sales Happy Retirement Annuity Costs for media campaign Media campaign Happy Retirement Annuity Direct to Happy Retirement Campaign Media campaign for secure life Secure Life Insurance Campaign Media campaign Secure Life Direct to Secure Life product Total Company Ad Campaign Media campaign for total company Media campaign All Sales Customer Service - Life New Business Management Manage new business New policy volume Life (all) # of new policies Applications Review applications Number of applications Life (all # of applications Underwriting Underwriting applications Number of applications Life (all) # of application Policy Issuance - Life Insurance Issuing new policies Number of policies issued Life (all) # of polices issued e-Issuance Tech support for e-applications Number of e-applications Life (all) # of e-applications Customer Service Management Manage customer service Number of policies Life and annuities (all) # of policies Call Center eceive incoming call Number of phone calls Life and annuities (all) # of phone calls Life Insurance Inforce Maintenance Servicing life policies Number of policies Life ( all) # of life policies Claims Management Manage staff for claims Number of claims Life (all) # of claims Life Insurance Claims Adjusters Adjudicate claims Number of claims Life (all) # of claims Life Insurance Claims Issue claim checks Number of claims Life (all) # of claims Customer Service - Annuity New Business Management Manage new business issuance New policies sold Annuities (all) # of new policies Applications Reviewing applications Number of applications Annuities (all) # of applications Policy Issuance Staff issuing new policies Number of policies issued Annuities (all) # of polices issued Tech support for electronic e-Issuance Number of e-applications Annuities (all) # of e-applications applications Annuity Inforce Maintenance Service all annuity products Number of inforce policies Annuities (all) # of policies Annuity Surrenders Issue surrenders Number of surrenders Annuities (all) # of surrenders Information Technology IT Management Manage staff for IT Number of systems/projects Al Assets Financial Management Systems Managing financial systems Number of systems/projects All Assets Human Resource Systems Manage HR systems Number of systems/project All Assets Life Insurance Claims Systems Managing life claim system Number of systems/project Life Life claims Life Policy Systems Managing life systems Number of systems/project Life Life policies Annuity Systems Managing annuity systems Number of systems/projects Annuity Annuity policies Annuity Projects Project for new annuity product Project hours Happy Retirement Annuity Annuity policies Life Insurance Projects Project for new life product Project hours Secure Life Insurance Life insurance policies Project for upgrading financial Financial Systems Update Project hours All Assets system Controlle Accounting dept Number of reports All Assets Actuarial Actuarial staff Number of reports All Assets Financial analysts and budget Financial Planning and Analysis Number of analysis and reports All Assets analysts Expense Management Cost Accounting staff Number of reports All Assets Human Resources Human Resource Management Manage staff for HR Employees All Assets Executive and employee Compensation and Payroll Employees All Assets compensation Staffing and Recruiting Recruit for all company positions Open positions Assets Sales Sales Management Manage sales function for company Sales Life and annuity (all) Sales East coast sales staff and East Region Sales for region Life and annuity (all) Sales management Midwest sales staff and Midwest Region Sales for region Life and annuity (all) Sales management South Region South sales staff and management Sales for region Life and annuity (all) Sales West coast sales staff and Midwest Sales for region Life and annuity (all) Sales management Facilities Facilities Management Manage staff for facilities Number of employees/sq. ft. Assets Facilities Staff Maintenance and other facility staff Number of employees/sq. ft 12 Assets Corporate Unallocated Rent Rent for entire corporate office Number of employees/sq. ft All Assets Treasurer Treasurer Manage staff for Treasurer's dept. Assets All Assets Cash Management and Banking Manage cash & banking relationships Number of bank accounts All Assets Investments Manage investments Invested assets All Assets Executive & Corporate Office of the CEO CEO and support staff All Assets Expenses not chargeable to any area All Corporate Assets