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I Campton Information Services, Inc, has two service departments: hun sources and billing. Campions Grading departments orga
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Campton Information Service Support Department
Direct Method Human Resources Billings Healthcare Retail Legal Services Total
Number of employees                              20.00                 50.00                210.00               160.00                 80.00                 520.00
Annual Revenue                                     -                          -   11,000,000.00    5,200,000.00    3,800,000.00    20,000,000.00
Costs before allocation                    900,000.00 2,710,000.00     6,200,000.00 5,000,000.00 3,000,000.00 17,810,000.00
Allocation of Human Resources (2100:160:80                   (900,000.00)        420,000.00       320,000.00       160,000.00                          -  
Allocation of Billings in the ratio of Annual Revenue (2,710,000.00)     1,490,500.00       704,600.00       514,900.00                          -  
Costs after allocation                                     -                          -       8,110,500.00 6,024,600.00 3,674,900.00 17,810,000.00
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