Service Department Allocations In divisional income statements prepared for Lemons Company, the Payroll Department costs are allocated to user divisions on the basis of the number of payroll distributions, and the Purchasing Department costs are allocated on the basis of the number of purchase requisitions. The Payroll Department had costs of $58,380, and the Purchasing Department had expenses of $23,760 The following annual data for Residential, Commercial, and Government Contract divisions were obtained from corporate records: Sales Number of employees: Government Residential Commercial Contract $497,000 $658,000 $1,511,000 Weekly payroll (52 weeks per year) 195 75 80 Monthly payroll 32 43 30 Number of purchase requisitions per year 2,300 1,600 1,500 a. Determine the total amount of payroll checks and purchase requisitions processed per year by the company and each division.