Jessica Porter works in both the jewelry department and the cosmetics department of a retail store. She assists customers in both departments and arranges and stocks merchandise in both departments. The store allocates her $27,100 annual wages between the two departments based on the time worked in the two departments in each two-week pay period. On average, Jessica reports the following hours and activities spent in the two departments.

Activities	Hours
Selling in jewelry department	47.0
Arranging and stocking merchandise in jewelry department	9.0
Selling in cosmetics department	15.0
Arranging and stocking merchandise in cosmetics department	10.0
Idle time spent waiting for a customer to enter one of the departments	7.0

Allocate Jessicas annual wages between the two departments.

Department	Hours worked	Percent of Hours worked			Wages	Allocation
		Numerator	Denominator	% of Hours
Jewelry
Cosmetics
Totals