Question $4$ of $4$

Finally$-$it was year$-$end, so Ruth could look over the costs in her company's three key operating segments $($Toys$,$ Tools, and Treasures$).$

This was her first year taking an evaluative role in the accounting department, so she didn't want to miss anything. She could clearly

trace where each operating department's own costs came from, but she was having trouble understanding the support department

costs. It looked as if somebody had done an allocation of sorts, but there was very little back$-$up information to verify the calculations.

The final costs for the operating segments, as Ruth found them, are as follows.

Ruth also found one other document that showed total costs in Legal of $$112,000$ and total costs in HR of $$80,000.$ This was a curious

finding, as neither the total allocated Legal costs nor the total allocated HR costs agreed with these amounts.

$($b$)$

Determine the proportion of each cost that was allocated to each department.

For Legal

HR

Toys

Tools

Treasures

For HR

Toys

Tools

Treasures