Greendale Office Products has a warehouse that supplies office products to its store locations. The warehouse has two service departments, Human Resources (HR) and Information Technology (IT), and two operating departments, Packaging and Delivery. The following are partial cost allocation results for November:

Costs allocated to Packaging	$ 89,000	from HR
?	from IT
Costs allocated to Delivery	?	from HR
$ 157,800	from IT

Total costs for the two service departments are $417,000.

IT's services are provided as follows:

• 17.5 percent to Packaging.
• 70 percent to Delivery.

The direct method of allocating costs is used.

Required:

a. What are the total service department costs (HR + IT) allocated to Delivery?

Total costs allocated to Delivery ________

b. Complete the table under Required B.

	To
	Packaging	Delivery
Human Resources	$89,000	?
Information Technology	?	$157,800

c. What proportion of HRs costs were allocated to Packaging? To Delivery?

	Packaging	Delivery
Allocation of HRs costs	___%	___%