Reference no: EM132558866

A department store apportions payroll costs to the various departments on the basis of the number of payroll checks issued by each department. Accounting costs are apportioned on the basis of the number of reports generated for each department. The payroll costs for the year were $150,000, and the accounting costs for the year totaled $70,000. The number of payroll checks issued and the number of reports generated for each department are as follows:

                             Number of                             Number
                                    Payroll Checks                     of Reports
Department A                     396                                60
Department B                     1,278                             90
Department C                         126                         150

Question a. Determine the amount of payroll cost to be apportioned to each department.

Question b. Determine the amount of accounting cost to be apportioned to each department.