Exercise 22-4 Indirect payroll expense allocated to departments LO P2 Jessica Porter works in both the jewelry department and the cosmetics department of a retail store. Porter assists customers in both departments and arranges and stocks merchandise in both departments. The store allocates Porter's $18,300 annual wages between the two departments based on the time worked in the two departments. Jessica reported the following hours and activities spent in the two departments. Selling in jewelry department Arranging and stocking merchandise in jewelry department Selling in cosmetics department Arranging and stocking merchandise in cosmetics department Idle time spent waiting for a customer to enter one of the departments 45.0 hours 6.0 hours 12.0 hours 7.0 hours 4.0 hours Allocate Jessica's annual wages between the two departments. Department Hours worked Wages Allocation Percent of Hours worked Numerator Denominator % of Hours Jewelry Cosmetics Totals