Comprehensive support department allocations Management at C. Pier Press has decided to allocate costs of the papers 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:

Department		Direct Costs	Number of Employees	Assets Employed
Administration		$312,600	4	$154,840
Human resources		197,080	3	116,680
Advertising		383,120	5	304,960
Circulation		541,040	10	748,120
Totals		$1,433,840	22	$1,324,600

a. Using the direct method, allocate the support department costs to the revenue-generating departments.

Note: Round percentages in your calculation to the nearest whole percent (for example, round 34.5% to 35%).

Note: Round your final answer to the nearest whole dollar.

Amount allocated to Advertising: $Answer Amount allocated to Circulation: $Answer b. Using your answer to (a), what are the total costs of the revenue-generating departments after the allocations? Advertising total costs $Answer Circulation total costs $Answer c. Assuming that the benefits-provided ranking is the order shown in the table, use the step method to allocate the support department costs to the revenue-generating departments. Note: Round your final answers only to the nearest whole dollar. Amount allocated to Advertising: $Answer Amount allocated to Circulation: $Answer d. Using your answer to (c), what are the total costs of the revenue-generating departments after the allocations? Advertising total costs $Answer Circulation total costs $Answer e. Using the algebraic method, allocate the support department costs to the revenue-generating departments.

Note: Round percentages in your calculation to the nearest whole percent (for example, round 34.5% to 35%).

Note: Round your final answer to the nearest whole dollar.

Amount allocated to Advertising: $Answer Amount allocated to Circulation: $Answer f. Using your answer to (e), what are the total costs of the revenue-generating departments after the allocations? Advertising total costs $Answer Circulation total costs $Answer