Finally-it was year-end, so Helen could look over the costs in her company's three key operating segments (Toys, Tools, and Treasures). This was her first year taking an evaluative role in the accounting department, so she didn't want to miss anything. She could clearly trace where each operating department's own costs came from, but she was having trouble understanding the support department costs. It looked as if somebody had done an allocation of sorts, but there was very little back-up information to verify the calculations. The final costs for the operating segments, as Helen found them, are as follows. Toys Tools Treasures Operating costs $407,000 $632,000 $400,000 Legal costs HR costs 45,600 34,200 11,400 54,900 27,450 27,450 Total costs $507,500 $693,650 $438,850 Helen also found one other document that showed total costs in Legal of $114,000 and total costs in HR of $87,000. This was a curious finding, as neither the total allocated Legal costs nor the total allocated HR costs agreed with these amounts. (b) Determine the proportion of each cost that was allocated to each department. For Legal HR Toys Tools Treasures For HR Toys Tools Treasures