Is this correct? Can someone check? If it is not correct, can I please get the correct answers?

The IT department has an annual expense of $35 million, most of it in salaries Currently, it is charged to divisions based on total headcount. Look at the data below and apply the ABC concepts to recommend an allocation of the IT costs to the four divisions Explain your choice of the basis for allocation. Total IT Engineering costs 35000000 #hours spent by IT Total square footage (from time sheets) Product Annual budget occupied Sales 400 000 000 5 000 200 000 headcount 2 000 500 1 500 Marketing 300 000 000 7 000 125 000 Operations 280 000 000 4 000 185 000 Research and Development 900 420 000 000 4 000 160 000 IT cost is driven by the time spent by the IT department Since we are looking at the salries here, the best allocation ABC method is through the total production IT hours Allocation 17 500 per IT hour #hours spent by IT (from time Product sheets) Allocation Rate $ of IT production char Sales 5 000 17 500 87500000 Marketing 7 000 17500 122500000 Operations 4 000 17500 70000000 Research and Development 4 000 17500 70000000 Totals 20 000 350 000 000,00 The IT department has an annual expense of $35 million, most of it in salaries Currently, it is charged to divisions based on total headcount. Look at the data below and apply the ABC concepts to recommend an allocation of the IT costs to the four divisions Explain your choice of the basis for allocation. Total IT Engineering costs 35000000 #hours spent by IT Total square footage (from time sheets) Product Annual budget occupied Sales 400 000 000 5 000 200 000 headcount 2 000 500 1 500 Marketing 300 000 000 7 000 125 000 Operations 280 000 000 4 000 185 000 Research and Development 900 420 000 000 4 000 160 000 IT cost is driven by the time spent by the IT department Since we are looking at the salries here, the best allocation ABC method is through the total production IT hours Allocation 17 500 per IT hour #hours spent by IT (from time Product sheets) Allocation Rate $ of IT production char Sales 5 000 17 500 87500000 Marketing 7 000 17500 122500000 Operations 4 000 17500 70000000 Research and Development 4 000 17500 70000000 Totals 20 000 350 000 000,00