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Exercise 22-4 (Algo) Payroll expense allocated to departments LO P2 Mia works in both the jewelry department and the cosmetics department of a retail store. She assists customers in both departments and organizes merchandise in both departments. The store allocates her wages between the two departments based on the time worked in the two departments in each two-week pay period. Mia reports the following hours and activities spent in the two departments in the most recent two weeks. Allocate Mia's $1,920 of wages for two weeks to the two departments Activities Selling in jevelty department Organizing in Jewelry department Selling in cosmetice department Organising in counties department Total Hours 44 13 12 2 76 cs Department Hours worked Parcentol Hours worked Numerator Denominator Percent of hours Wages Cost Allocated Jewelry Cosmetics Total Exercise 22-5 (Algo) Departmental expense allocations LO P2 Renata Company has four departments: Materials, Personnel Manufacturing, and Packaging. Information follows. Department Materials Personnel Manufacturing Packaging Total Employees Square Feet Aset Values 34 32,000 $ 13,200 17 16,000 1,980 68 88,000 34,980 51 24,000 15,840 160,000 $ 66,000 170 The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases, Indirect Expense Cost Allocation Base Supervision $ 83,100 Number of employees Utilities 56,000 square feet occupied Insurance 25,500 Asset values Total $164,600 Allocate each of the three Indirect expenses to the four departments Allocate each of the three indirect expenses to the four departments. Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total Supervision expenses Department Materials Personnel Manufacturing Packaging Totals Utilities Department Materials Personnel Manufacturing Packaging Totals Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total Allocation Base Cost to be Allocated Allocated Cost Porcent of Allocation Base Numerator Denominator % of Total Insurance Department Materials Personnel Manufacturing Packaging Totals