B. Selecting an Allocation Base for Service Department Costs. At Winstead Inc. service department costs are allocated to three production departments: Assembly, Sanding, and Finishing. The company is looking for an appropriate allocation base to allocate personnel department costs totaling $500,000. Management is considering two possible allocation bases (quantitative measures) to use in allocating these costs: number of employees and physical space occupied. Possible Allocation Base Number of employees Space occupied Assembl 30 100,00 Sandin 20 60,00 Finishing 500 40,000 Calculate the amount of personnel department costs allocated to each of the three production departments using each allocation base: a. number of employees and b. space occupied. Show your calculations. 1