Sheila Baldwin is a manager for Bath Technologies, a firm that makes designer bathtubs and bath fixtures. You collect the following data from interviewing Sheila.
• There are nine people in her department, including Sheila. Five of the staff members are paid $60,000 each, the two assistant managers are paid $90,000 each, Sheila earns $120,000, and her administrative assistant earns $35,000. Sheila’s department is responsible for inventory management, production planning, and purchasing.
• Two staff members work exclusively on inventory management and one staff member each is devoted to production planning and purchasing. The fifth staff person splits her time equally on inventory management, production planning, and purchasing activities. One assistant manager is responsible for production planning, and the other for purchasing.
• Sheila spends about 30% of her time overseeing the managers and staff. She also spends 10% of her time attending meetings with senior managers and coordinating with other departments. She spends the remaining time on inventory management.
• The administrative assistant spends 75% of his time working for Sheila, and the remainder for the two assistant managers.
• Accounting records indicate that Sheila’s department spent $75,000 last year on supplies, travel, and other items. Accounting tells you that it is difficult to break out the expense by person as it would require some manual sorting of travel records and such. Sheila believes that each activity consumes supplies equally.

Required:
Allocate the cost of Sheila’s department among the activities performed.