Has two production departments D and J Stephanie also has 3

has two production departments D and J Stephanie also has 3 service departments Personnel Administration and Shipping Shipping costs are allocated on the basis of number of packages while Personnel and Administration costs are allocated using number of employees Assume that the ranking of the benefits provided is in the order listed below Department Costs Employees of Packages Personnel 600000 25 7000 Administration 800000 20 9000 Shipping 700000 12 27500