The Dearborn Center puts on two types of performances: theatrical and musical. The director is trying to estimate the annual cost of the theatrical performances. Several costs are attributable directly to one type of performance or the other. For the theatrical performances, equipment rental costs $22,500, advertising costs $21,000, and program printing costs $17,640. The same personnel - including performers, staff, and crew - work on both the theatrical and musical performances. The total cost of salaries and wages for personnel was $753,165. In total, personnel spent 4,000 person hours on the theatrical performances and 6,000 person hours on the musical performances. Rent and utilities cost $166,840 in total. There were 140 theatrical performances and 77 musical performances. Calculate the total annual cost of the theatrical performances. Use person hours as the cost base for allocating personnel salaries and wages, and number of performances as the cost base for allocating rent and utilities.

https://www.coursehero.com/u/file/36413157/3DearbornCenterSOLUTIONS-3xlsx

How did they get the 40% in cost allocation page?