The following information were obtained from the records of Sunshine Enterprise for the current year ended December 31:

Cash	19800
Accounts Receivable	44000
Raw Materials Inventory Jan 1	70000
Raw Materials Inventory Dec 31	80000
Work in Process Jan 1	15000
Work in Process Dec 31	42000
Finished Goods Jan 1	109900
Finished Goods Dec 31	155000
Indirect Labor	50000
Direct Labor	142500
Factory supplies used	30000
Freight in	9000
Advertising Expense	16000
Sales Salaries	25000
Administrative Salaries	41000
Bad Debt Expense	5000
Allowance for Bad Debts	3100
Direct Material Purchases	137500
Sales	471000

The costs below are common costs incurred by various facilities to be allocated as follows: (Hint: Costs allocated to Factory will be part of Factory Overhead)

	Total Costs	Factory	Sales	Administrative
Utilities	25000	60%	10%	30%
Taxes	35000	60%	25%	15%
Insurance	10000	60%	20%	20%
Depreciation	30000	60%	20%	20%

Required: Allocate the common costs to Factory, Sales and Administrative (12 points) with SOLUTION.