First floor:
paint department 1,575 square feet
space engine department 2,925 square feet
Total = 4,500 square feet
Second floor:
space window department 1,845 square feet
electrical department 765 square feet
accessory department 1,890 square feet
Total = 4,500 square feet
Since 70% is allocated to the 1st floor,
therefore the floor is receiving:
First floor expense = $110,000 * 0.70 = $77,000
Second floor expense = $110,000 - $77,000 = $33,000
The expense for each department is the proportion on the
total expense per floor.
First floor:
paint department = (1575/4500) * 77,000 = $26,950
space engine department = 77,000 – 26,950 = $50,050
Second floor:
space window department = (1845/4500) * 33,000 = $13,530
electrical department = (765/4500) * 33,000 = $5,610
accessory department = 33,000 – 13530 – 5610 = $13,860
