Helen recently transitioned her career from the manufacturing sector to the service sector, where she took a job with a management training organization. She needed a change of pace and a fresh setting. Because she had 12 years of supervisory experience in manufacturing, the leadership team at the management training organization was thrilled to have her. The organization provided targeted training sessions in the following areas: supervisory, management, finance and accounting, and leadership. In the team's fourth quarter planning meeting, the CEO spoke to Helen. "Helen, your years of studying process efficiency and effectiveness are beneficial to us, as is your work in improving information for decision-making. Further, we recognize your experience in implementing an activity-based costing system. Therefore, we are assigning you to be the team leader for our own ABC initiative with two key goals: (1) improve the accumulation and allocation of costs to our key events for improved decision-making, and (2) use this new information to drive improvements in efficiency and effectiveness throughout our processes. Are you up for the challenge?" Helen didn't hesitate. She wanted the opportunity to bring her expertise to this new setting and participate in a team effort that could benefit many stakeholders: employees, customers, suppliers, and even the community. "I'm in," she confirmed. Once the meeting concluded, Helen started making notes. There was much data to gather to better understand how costs were treated right now. This would help her with options within the new ABC system. At Helen's request, the accounting supervisor provided her with the following information about this year's profitability by category, where only direct costs were assigned to each key training category throughout the year. Helen naturally inquired further about the large and currently nonallocated selling, general, and administrative cost. The accounting department provided her with the following breakdown by key activity. After seeing these four key categories, Wanda put her skills to use. She interviewed many individuals to learn more details and noted the following. - Recruiting is done primarily by one individual to generate business for all current training events. - Selling, general, and administrative costs are for in-house operating expenses (payroll and business services), but also include marketing and advertising costs. - Event support off-site is conducted by one individual to gather and analyze training feedback; this individual also coordinates logistics ahead of time. - Research and development costs are incurred to ensure that the most on-topic trends are addressed in training sessions, that current pedagogy is being utilized, and that the most current materials are used for participants. - Leadership events are delivered in a different format than the other events; these participants commit to five different training sessions, for three days each, at select times throughout the year. Each three-day session is built on the previous sessions. Suppose Helen lands on four specific cost drivers-one for each indirect activity. Details for each category's cost driver usage is as follows. Given this new information, calculate activity rates and allocate these indirect costs to each category. (Round answers to 2 decimal places, e.g. 15.25 or 15.25%.) Indirect Costs Allocated to the Supervisors Category Indirect Costs Applied to Risk Management Category Indirect Costs Allocated to Finance \& Accounting Category Indirect Costs Allocated to Leadership Category. Perform additional analysis to determine profitability by category. (Round answers to 2 decimal places, e.g. 15.25 or 15.25%. Enter negative amounts and percentages using either a negative sign preceding the number e.g. -15.25 or 15.25% or parentheses e.g. (15.25) or (15.25)\%.)