EXCEL PROBLEM 6-9. Choice of Allocation Base, Problems with Cost Allocation [LO 1] Tilden Financial Services has two divisions, Financial Planning and Business Consulting. The firm's accountants are in the process of selecting an allocation base to allocate centrally provided per- sonnel costs to the divisions. Two allocation bases have been proposed: salary and headcount (number of employees). Personnel costs are expected to $1,500,000. The following data relate to the allocation: Financial Planning Business Consulting Salaries Headcount $15,000,000 200 $5,000,000 50 REQUIRED a. Prepare a schedule showing the allocations to the two divisions using each allocation base. b. Referring to your answer to part a, explain why allocations are sometimes considered arbitrary