Management at C. Pier Press has decided to allocate costs of the papers two support departments (administration and human resources) to the two revenue-generating departments (advertising and circulation). Administration costs are to be allocated on the basis of dollars of assets employed; human resources costs are to be allocated on the basis of number of employees. The following costs and allocation bases are available:

Department		Direct Costs	Number of Employees	Assets Employed
Administration		$703,350	9	$348,390
Human resources		443,430	7	262,530
Advertising		862,020	11	686,160
Circulation		1,217,340	23	1,683,270
Totals		$3,226,140	50	$2,980,350

e. Using the algebraic method, allocate the support department costs to the revenue-generating departments. Enter the total amount of service department costs (Administration and Human Resources) allocated to revenue-generating departments (Adverting and Circulation). Note: Round percentages in your calculation to the nearest whole percent (for example, round 34.5% to 35%). Note: Round your final answer to the nearest whole dollar. Total service costs allocated to Advertising: $Answer

Total service costs allocated to Circulation: $Answer

f. Using your answer to (e), what are the total costs of the revenue-generating departments after the allocations? Advertising total costs $Answer

Circulation total costs $Answer