2. In the scenario in assignment 1, the deputy county manager wants the cost allocation to be redone using expenditures as the base. What are the new cost allocations?
| Expenditures | FTE's | |
| Deputy Co. Manager | $250,000 | 2 |
| Human Resources | $800,000 | 9 |
| Information Technology | $3,525,000 | 32 |
| Transportation | $37,525,813 | 275 |
| Facilities | $28,451,254 | 150 |
| Solid Waste | $8,752,486 | 24 |
| Stormwater Control | $35,248,125 | 412 |
The answer's from question one were Allocation = 114552678 / 904 *2 = 253435.13 for deputy county manager
1,140,458.08 for human resources and so on.
First we calculate per FTE cost by dividing total expenditures by total FTE's.
Total expenditure = $250,000+$800,000+$3,525,000+$37,525,813+$28,451,254+$8,752,486+$35,248,125 = $114,552,678
Total FTE's = 2+9+32+275+150+24+412 = 904
per FTE expenditure = $114,552,678/904 = $126,717.564159292
New cost allocations are as below:
New cost allocation = per FTE expenditure*no. of FTE's
Deputy Co. Manager = $126,717.564159292*2 = $253,435.13
Human Resources = $126,717.564159292*9 = $1,140,458.08
Information Technology = $126,717.564159292*32 = $4,054,962.05
Transportation = $126,717.564159292*275 = $34,847,330.14
Facilities = $126,717.564159292*150 = $19,007,634.62
Solid Waste = $126,717.564159292*24 = $3,041,221.54
Storm water Control = $126,717.564159292*412 = $52,207,636.43
2. In the scenario in assignment 1, the deputy county manager wants the cost allocation to...