colleague press has two revenue producing divisions college textbooks and profession 572482

Colleague Press has two revenue producing divisions (College Textbooks and Professional Publications) and two service departments(Administration and Personnel). Direct costs and allocation bases for each of these areas are presented below:

Company management has decided to allocate administration and personnel costs on the basis of dollars of assets employed and number of employees, respectively. Use the algebraic method to allocate the service department costs and determine the final costs of operating the College Textbooks and Professional Publications Departments.