For Chapter $8$ Standard Costing Variances Questions:

For Chapter $9$ Performance Measurement $($Allocations$)$ Questions:

Suppose a company has three profit centers with the following information:

$\backslash$table$[[$Division D$,,$Division E$,,$Division F$,],[$sq$.$ feet occupied,$22,160,$sq$.$ feet occupied,$28,080,$sq$.$ feet occupied,$29,760],[$total sales,$408,000,$total sales,$468,000,$total sales,$324,000],[$headcount$,21,$headcount,$24,$headcount,$15]]$

Corporate costs are allocated to the divisions as follows:

Headquarters Rent Expense is allocated based on square feet occupied

Corporate Marketing Expense is allocated based on sales

Human Resources Expense is allocated based on headcount

Allocate the following costs according to the conventions shown above. Round percentages to the nearest tenth of a percent $($for example, $33\mathrm{.}5\%)$ and round answers to the nearest whole dollar.

$\backslash$table$[[$Headquarters Rent Expense,$350,000],[$Corporate Marketing Expense,$420,000],[$Human Resources Expense,$290,000]]$

Finally, figure total amount allocated to each division.