The Venice Parks Department is revisiting its allocation of administrative overhead between two recreational programs that serve different constituencies in the city. The previous CFO allocated administrative costs evenly between two park programs: Senior Social and Pre-K Playtime. The new CFO has asked you to analyze two basic options for allocating the administrative costs: (1) share of number of service hours in each program or (2) share of all program participants in each program.

The Senior Social program provides an array of social activities to seniors, including bingo, square dancing, social bridge and art classes, in all of Venices eight neighborhood parks. The program serves about 1,000 participants altogether, in various activities that typically average about two hours per week in each park. The program operates 50 weeks out of the year.

The Pre-K Playtime program operates in five of Venices eight neighborhood parks, and engages children aged 2 to 5 and a caretaker or parent in creative play activities during the morning hours. About 800 children and their parent or caretaker participate in the program each year. Classes meet in each park, three times per week for about three hours per day. The Pre-K Playtime program operates for 36 weeks out of the year, as it is closed during the summer months and winter holidays, when many of the families it serves are away on vacation or have other family obligations.

Question Calculate cost allocation factors based on the number of participants served each year (note, for Pre-K Playtime, base this on the number of child participants; express as percentages).