Answer:
Lewis Corporation
Using the step method, the amount allocated to Y is:
Y =  $128,571
Explanation:
a) Data and Calculations:
Department      Direct Costs   Employees     Hours of use 
Administration/             
Personnel         $400,000                10                3,300 
Data Processing 850,000                 5                 1,100 
X                         450,000                30                1,800 
Y                         300,000                 15               2,200 
Z                         550,000                25               4,500
Allocation of Administration/
  Personnel cost of $600,000:
X = $257,143 (600,000 * 30/70) 
Y =  $128,571 (600,000 * 15/70) 
Z = $214,286 (600,000 * 25/70)