You have two departments with a total of $64,680 for payroll processing costs:

	Small Department	Large Department
Square Footage	6,600	17,350
Number of Employees	1,030	510
Sales	$350,000	$1,750,000

In the sample question above, what do you think is the best allocation base to allocate the payroll processing costs (is it square footage, no. of employees, sales or perhaps you can think of another factor)? Why do you choose that?