Shirley Cycles Ltd operates three selling departments — mountain bike, road bike and hybrid. Certain indirect expenses are allocated to the selling departments as follows.

	Amount			Basis of allocation
Marketing Repairs department Building occupancy Insurance on inventory Administration	$  56 000 132 800 72 200 73 600 58 800			Sales Payroll Floor space Average inventory Sales

The following information is obtained from store records for the last financial year:

		Mountain bike			Road bike			Hybrid
Number of repairs Square metres of floor space Sales Average inventory		45 800 $420 000 $115 500			60 700 $1 008 000 $122 100			45 500 $252 000 $92 400

Required

Prepare a schedule allocating the indirect expenses to the three departments.