Requirement 3. Calculate the operating income of each division when all corporate costs are allocated using the four cost pools. (Round allocation proportions to two places (decimal values to four places, .XXXX), and dollar amounts to the nearest dollar. Enter division operating losses with minus signs or parentheses. Complete all answer boxes. Enter a "0" for any zero amounts.)

11	Corporate Cost Category	Amount	Suggested Cost Pool	Suggested Allocation Base
12	Interest on debt	$380,000	Cost Pool 1	Identifiable assets
13	Corporate salaries	200,000	Cost Pool 2
14	Accounting and control	160,000	Cost Pool 2	Division revenues
15	General marketing	170,000	Cost Pool 2
16	Public affairs	150,000	Cost Pool 3	Positive operating income*
17	Personnel and payroll	140,000	Cost Pool 4	Number of employees
18	Total	$1,200,000
19	* Carpenter proposes that this cost be allocated using operating income (if positive) of divisions, with only divisions with positive operating income included in the allocation base.