Complete the table below using the relevant apportionment method along with the most appropriate allocation base for each service department.

	Construction	Varnishing	Maintenance	Canteen
Number of employees	15	28	10	4
Time spent by Maintenance department servicing other departments
Construction	65%
Varnishing	25%
Canteen	10%
	Construction	Varnishing	Maintenance	Canteen	Total
	$	$	$	$	$
Total from Above	18,550.00	24,500.00	17,200.00	8,000.00	68,250.00
Reapportion Canteen
Sub-Total
Reapportion Maintenance
Sub-Total
Reapportion Canteen
Sub-Total
Reapportion Maintenance
Sub-Total
Reapportion Canteen
Sub-Total
Reapportion Maintenance
Sub-Total
Reapportion Canteen
Sub-Total
Reapportion Maintenance
Total