The sales staff of Central Media (a locally owned radio and cable television station) consists of two salespeople, Derek and Lawanna. During March, the following salaries and commissions were paid:

Derek	Lawanna
Salaries	$22,800	$28,800
Commissions	6,300	1,800

Derek spends 100% of his time selling advertising. Lawanna spends two-thirds of her time selling advertising and the remaining one-third on administrative work. Commissions are paid only on sales.

Required:

1.

Accumulate these costs by account by filling in the table provided.

Cost	Salaries	Commission
Derek
Lawanna
Total

2.

Assign the costs of salaries and commissions to selling expense and administrative expense by filling in the table provided.

Costs	Selling Costs	Administrative Costs
Dereks Salary
Lawannas salary
Dereks Comission
Lawannas Commission
Total