In divisional income statements prepared for Wilborne Construction Company, the Payroll Department costs are charged back to user divisions on the basis of the number of payroll checks, and the Purchasing Department costs are charged back on the basis of the number of purchase requisitions. The Payroll Department had expenses of $119,280, and the Purchasing Department had expenses of $57,750 for the year. The following annual data for Residential, Commercial, and Government Contract divisions were obtained from corporate records:

a. Determine the total amount of payroll checks and purchase requisitions processed per year by the company and each division.

b. Using the activity base information in (a), determine the annual amount of payroll and purchasing costs charged back to the Residential, Commercial, and Government Contract divisions from payroll and purchasing services. Do not round interim calculations.

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Residential Commercial Government Contract Sales Number of employees: $900,000 1,218,750 $2,800,000 Weekly payroll (52 weeks per year) Monthly payrol 250 50 3,750 125 100 3,125 150 60 2,750 Number of purchase requisitions per year Residential Commercial Government Contract Total Number of payroll checks: Weekly payrol Monthly payroll Total Number of purchase requisitions per year: Service department charge rates: Payroll Department Purchasing Department S per check S per requisition 「Commercial 「Government Contract -all Residential Total Service department charges Payroll Department Purchasing Department Total