please help Q's 1-2

1) Allocating indirect expenses to departments. A dog food company has three main products prepared in three departments: Kibble, Canned, and Treats. Equipment maintenance costs of $100,000 for the month of June are allocated to the three departments based on machine hours. Machine hours are as follows: Kibble 120,000 hrs, Caned 110,000 hrs, and Treats 57,000 hours. How much equipment maintenance is allocated to each department? 2) Departmental Contribution to Overhead Douglas Jones Company Departmental Income Statement For the Year Ended December 31, 2008 Manager - Jim Bank's Department: $130,000 63.700 66,300 Sales Cost of goods sold Gross profit Direct expenses Sales salaries Advertising Supplies Depreciation - equipment Total direct expenses Allocated expenses Rent expense Utilities expense Share of office department expenses Total allocated expenses Total expenses Net income 20,000 1.200 900 1.500 23,600 7,020 2,600 10,500 20,120 43.730 $22,580 a) Based on the above, compute the department's contribution to overhead in terms of dollars and the percentage. b) If you were to look at the above income statement and use it to evaluate manager, Jim Bank, which items would you include in a "responsibility report" and which would be excluded. Explain. c) If Jim Bank's responsibility included purchase and sale of plant assets which cost $750,000, what type of a center would this be? Calculate the R.O.I. (also called return on assets) for this center