cost department allocation

in divisional income statement prepared for Demopolis company, the payroll department costs are charged back to user divisions on the basis of the number of payroll distributions, and the Purchasinf Department costs are charged back on the basis of the number of purchases requisitions. the payroll department had expenses of $83,040, and purchasing department had expenses of $35,990 for the year. the following annual data for Residential, commercial, and Governement contracts divisions were obtained from corporate records:

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