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have created the following table: 8 5 12 16 8 Maintenance Administration Log Yard Milling Drying Packaging Hours worked 11,000 8,100 9,720 21,060 16,200 25,920

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have created the following table: 8 5 12 16 8 Maintenance Administration Log Yard Milling Drying Packaging Hours worked 11,000 8,100 9,720 21,060 16,200 25,920 Number of employees 6 Department costs $ 205,600 $248,600 $369,200 $835,100 $508,700 $290,100 Your next step is to determine the proportional usage of each support department's cost driver by the other departments to which its costs are to be allocated. Complete the following tables. Maintenance Hours Worked Usage Percent Department Administration 8,100 10 % Log Yard 9,720 12 illing 21,060 26 Drying 16,200 20 Packaging 25,920 32 Totals 81,000 100 % Administration Department # of Employees Usage Percent Maintenance 8 15 %

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