Hi, please at least answer the first question. If you answered the second as well that would be much appreciated. Thank you!!!

Exercise/Other repare an income statement for the year ended December 31, 2010, through gross profit for Aframe company using the following information. Assume Aframe Company sold 8,600 units at $125 per unit. (Note: Normal production is (9,000 units)) Standard: 5 yards per unit @ $6.30 per yard Standard: 2.25 hours per unit @ $15 Actual yards used: 43,240 yards @ $6.25 per yard Actual hours worked: 19,100 @ $14.90 per hour Standard: Variable overhead $1.05 per unit Standard: Fixed overhead $211,500 Actual factory overhead $235,500 Problem 1. A department store apportions payroll costs on the basis of the number of payroll checks issued. Accounting costs are apportioned on the basis of the number of reports. The payroll costs for the year were $231,000 and the accounting costs for the year totaled $75,500. The departments and the average cost of store equipment and average cost of inventory for each are as follows: Number of Payroll Checks 483 1,470 Number of Reports 70 Department R Departments Department T 85 147 345 Determine the amount of (a) payroll cost and (b) accounting cost to be apportioned to each department