Comprehensive support department allocations

Management at C$.$ Pier Press has decided to allocate costs of the paper's two support departments $($administration and human resources$)$ to the two revenue$-$generating departments $($advertising and circulation$).$ Administration costs are to be allocated on the basis of dollars of assets employed; human resources costs are to be allocated on the basis of number of employees. The following costs and allocation bases are available:

$\backslash$table$[[$Department$,$Direct Costs,Number of Employees,Assets Employed$],[$Administration$,$$$390,750,5,$$$193,550$