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In an enterprise that produces sanitary fittings, there are casting and assembly main production places, maintenance and repair, dining hall and personnel transportation auxiliary production and service expense places. The distribution of the direct ones from the general production expense places in November and the total amounts of the indirect ones are given in the table together with the distribution keys. Expenses Casting Personnel Total transport Installatio Maintenan Dining hall n ce and repair 300.000 50.000 47.000 300.000 60.000 30.000 200.000 400.000 30.000 28.000 627.000 818.000 330.000 indirect material indirect labor Officer wages and expenses Factory rent Machinery depreciation Distribution switches 100.000 110.000 54.000 40.000 10.000 2.000 4.000 500 120 270 80 60 12 150 4 20 4 1000 220 Area (m2) Number of personnel (person) Maintenance labor hours 320 400 20 740 a) Make the first distribution of the wages and expenses of the civil servants and the factory rent. b) Distribute the expenses of maintenance and repair, dining hall and personnel transportation departments according to the Simple Distribution method, which is one of the second distribution methods