51. Your company operates multiple departments, and you need to allocate costs appropriately. Use the following data:

Cost Category	Department A ($)	Department B ($)	Department C ($)	Department D ($)	Department E ($)
Direct Materials	45,000	50,000	40,000	55,000	48,000
Direct Labor	35,000	40,000	30,000	45,000	38,000
Indirect Costs	25,000	30,000	20,000	35,000	28,000

Requirements:

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