Vermillion Financial Services has two divisions, Financial Planning and Business Consulting. The firms accountants are in the process of selecting an allocation base to allocate centrally provided personnel costs to the divisions. Two allocation bases have been proposed: salary and headcount (number of employees). Personnel costs are expected to be $1,566,000. The following data relate to the allocation:

Financial planning

Business Consulting

salaries

$13,478,400

$7,581,600

headcount

168

72

Prepare a schedule showing the allocations to the two divisions using each allocation base.

Allocation Base	Financial Planning	Business Consulting
salaries	$	$
headcount	$	$