In divisional income statements prepared for Iguana Construction Company, the Payroll Department costs are charged back to user divisions on the basis of the number of payroll checks, and the Purchasing Department costs are charged back on the basis of the number of purchase requisitions. The Payroll Department had expenses of $67,176, and the Purchasing Department had expenses of $19,360 for the year. The following annual data for the Residential, Commercial, and Government Contract divisions were obtained from corporate records:

	Residential		Commercial		Government Contract
Sales	$405,000		$536,000		$1,231,000
Number of employees:
Weekly payroll (52 weeks per year)	240		80		85
Monthly payroll	34		45		32
Number of purchase requisitions per year	1,900		1,300		1,200

a. Determine the total amount of payroll checks and purchase requisitions processed per year by each division and the company in total.

			Residential	Commercial	Government Contract	Total
Number of payroll checks:
	Weekly payroll		fill in the blank 1	fill in the blank 2	fill in the blank 3
	Monthly payroll		fill in the blank 4	fill in the blank 5	fill in the blank 6
		Total	fill in the blank 7	fill in the blank 8	fill in the blank 9	fill in the blank 10
Number of purchase requisitions per year			fill in the blank 11	fill in the blank 12	fill in the blank 13	fill in the blank 14

b. Using the activity base information in (a), determine the annual amount of payroll and purchasing costs charged back to the Residential, Commercial, and Government Contract divisions from payroll and purchasing services. Round charge rate answers to nearest cent.

Service department charge rates:
	Payroll Department	$fill in the blank 15 per payroll check
	Purchasing Department	$fill in the blank 16 per purchase requisition

			Residential	Commercial	Government Contract	Total
Service department charges:
	Payroll Department		$fill in the blank 17	$fill in the blank 18	$fill in the blank 19	$fill in the blank 20
	Purchasing Department		$fill in the blank 21	$fill in the blank 22	$fill in the blank 23	$fill in the blank 24
		Total	$fill in the blank 25	$fill in the blank 26	$fill in the blank 27	$fill in the blank 28