Exercise 22-4 Indirect payroll expense allocated to departments LO P2 Hours Jessica Porter works in both the jewelry department and the cosmetics department of a retail store. She assists customers in both departments and arranges and stocks merchandise in both departments. The store allocates her $14,800 annual wages between the two departments based on the time worked in the two departments in each two week pay period on average, Jessica reports the following hours and activities spent in the two departments, Activities Selling in jewelry department Arranging and stocking merchandise In Jewelry department Arranging and stocking merchandise in cosmetics department Tole time spent waiting for customer to enter one of the departments S60 10. 10. 1110 Allocate Jessica's annual wages between the two departments Wages Allocation Department Hours worked Percent of Hours worked Numerator Denominator of Hours 560 270 Jevroly Cosmetics Total 660 270 930