Payroll Service Departments Maintenance Housekeeping IT Producing Departments Frozen Frozen Frozen Pizza Complete Veggies & Meals Fruits Costs $200,000 $450,000 $550,000 $650,000 $2,000,000 $4,000,000 $3,000,000 # employee 2 8 5 10 18 32 21 Square feet 700 1,500 2,000 2,200 3,500 6,250 # request 2 10 5 5 26 39 4,000 44 Allocation method for # # request Square footage # of employees employees department Total