The Valleytown Senior's Residential Home (Valleytown) engages in palliative care, education, and fundraising programs. The costs of each program include the costs of personnel, premises, and other expenses that are directly related to providing the program. Valleytown also incurs a number of general support expenses that are common to the administration of the organization and each of its programs. Financial and nonfinancial data for the three programs for the year ended December 31, Year 12 were as follows:

Both the education and fundraising programs include the use of the same brochures to further the work of Valleytown. The brochures are designed and intended to achieve a specific educational objective. Included in the fundraising costs above is $200,000 for brochures. Some of the brochures included in direct mail fundraising campaigns are mailed to individuals who have been identified as potential beneficiaries of the educational component of the brochures. Accordingly, 20% of the cost of those brochures is allocated from the fundraising to the education program. The majority of the direct mail campaign expenses remain a cost of the fundraising program.
Valleytown presents its expenses by function on the statement of operations. It allocates certain of its general support expenses by identifying the appropriate basis of allocating each component expense, and applies that basis consistently each year. Corporate governance and general management expenses are not allocated; other general support expenses are allocated on the following bases:
€¢ Human resources department costs-proportionately, on the number of employees working for each program
€¢ Information technology department costs-proportionately, on the number of hours of computer time provided for each of the programs.
The following summarizes the general support costs for the year ended December 31, Year 12:
Corporate governance .......... $ 300,000
Human resources department ......... 800,000
Information technology department ..... 1,250,000
General management .......... 650,000
$3,000,000
Required:
(a) Prepare a schedule to allocate an appropriate amount of general support costs and any other costs to the three programs. Then, indicate the percentage of total costs pertaining to the three programs and general support costs.
(b) Write the note to Valleytown's Year 12 financial statements required by Section 4470.08 on the amounts allocated from fundraising and general support functions, and the amounts and the functions to which they have been allocated.

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Palliative Direct costs # of employees # of computer hours $5,100,000 45 2,000 Education $1,200,000 8 400 Fundraising $1,400,000 12 100