Finally-it was year-end, so Kimberly 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 Kimberly found them, are as follows. Kimberly also found one other document that showed total costs in Legal of $129,000 and total costs in HR of $74,000. This was a curious finding, as neither the total allocated Legal costs nor the total allocated HR costs agreed with these amounts. as allocated to each department