department store apportions payroll costs on the basis of the number of payroll checks issued. Accounting costs are apportioned on the basis of the…

department store apportions payroll costs on the basis of the number of payroll checks issued. Accounting costs are apportioned on the basis of the number of reports. The payroll costs for the year were $100,000, and the accounting costs for the year totaled $50,000. The departments and the average cost of store equipment and average cost of inventory for each are as follows:Number of NumberPayroll Checks of ReportsDepartment R 300 45Department S 850 80Department T 100 125