Cost Assignment The sales staff of Central Media (a locally owned radio and cable television station) consists of two salespeople, Derek and Lawanna. During March, the following salaries and commissions were paid:

Derek spends 100% of his time selling advertising. Lawanna spends two-thirds of her time selling advertising and the remaining one-third on administrative work. Commissions are paid only on sales.
Required:
1. Accumulate these costs by account by filling in the following table:

2. Assign the costs of salaries and commissions to selling expense and administrative expense by filling in the following table:

Derek Lawanna Salaries $25,000 $30,000 Commissions 6,000 1,500