Data table A B C D 43 11 Corporate Cost Category Amount Suggested Cost Pool 12 Interest on debt $ 420,000 Cost Pool 1 Suggested Allocation Base Identifiable assets 13 Corporate salaries 120,000 Cost Pool 2 14 Accounting and control 110,000 Cost Pool 2 Division revenues 15 General marketing 190,000 Cost Pool 2 16 Public affairs 135,000 Cost Pool 3 Positive operating income 18 Total $ 1,100,000 17 Personnel and payroll Keller proposes that this cost be allocated using operating income (if positive) of divisions, with 19 only divisions with positive operating income included in the allocation base 125,000 Cost Pool 4 Number of employees pages Get more help Print Done CTE