31. You are analyzing the cost allocation for multiple departments in a company. Below is a breakdown of costs incurred:

Cost Category	Department A ($)	Department B ($)	Department C ($)	Department D ($)	Department E ($)
Direct Materials	30,000	35,000	28,000	40,000	32,000
Direct Labor	25,000	30,000	22,000	35,000	28,000
Indirect Costs	15,000	20,000	12,000	25,000	18,000

Your requirements are as follows:

• Allocate indirect costs based on a predetermined allocation base.
• Determine the total cost of each department.
• Calculate the direct cost percentage of the total cost for each department.
• Present the allocated costs in a separate table.
• Include a paragraph explaining the rationale behind the chosen allocation base.
• Provide the formula used for cost allocation.