Seattle Company has three producing departments (P1, P2, and P3) for which direct department costs are accumulated. In January, the following indirect costs of operation were incurred. Plant manager's salary and office expense $20,500 Plant security 6,000 Plant nurse's salary and office expense 7,000 Factory depreciation (building) 20,000 Equipment depreciation 15,000 Machine maintenance 7,000 Plant cafeteria cost subsidy 5,000 $80,500 The following additional data have been collected for the three producing departments: Number of employees P1 P2 P3 20 30 10 Space occupied (square feet) 12,000 6,000 6,000 Direct labor hours 3,400 5,000 1,600 Machine hours 1,500 600 900 Number of nurse office visits 25 20 5 Required a. Determine the common basis for allocation for each of the four cost pools identified below. In addition, calculate the total cost in each of the four cost pools for January. Cost pool Allocation base Total Cost in pool 1. Plant manager's exp. AnswerDirect labor hoursMachine hoursNumber of employeesNumber of nurse office visitsSpace occupied (square feet) Answer Cafeteria subsidy Answer Answer 2. Plant security AnswerDirect labor hoursMachine hoursNumber of employeesNumber of nurse office visitsSpace occupied (square feet) Answer Bldg Answer depreciation 3. Nurse's expense 4. Machine maintenance Equipment depreciation Answer AnswerDirect labor hoursMachine hoursNumber of employeesNumber of nurse office visitsSpace occupied (square feet) Answer AnswerDirect labor hoursMachine hoursNumber of employeesNumber of nurse office visitsSpace occupied (square feet) Answer Answer Answer b. Determine the amounts allocated to the three producing departments using the allocation bases used in requirement (a). P1 P2 P3 Total Allocated costs Answer Answer Answer Answer c. How much indirect cost would be allocated to each producing department if Seattle Company were using a plantwide rate based on direct labor hours? Note: Round your final answers below to the nearest whole dollar. Note: Do not round the rates used in your calculations. P1 P2 P3 Total Allocated costs Answer Answer Answer Answer d. How much indirect cost would be allocated to each producing department if Seattle Company were using a plantwide rate based on machine hours? Note: Round your final answers below to the nearest whole dollar. Note: Do not round the rates used in your calculations. P1 P2 P3 Total Allocated costs Answer Answer Answer Answer