Interdepartmental Services: Step Method O'Brian's Department Stores allocates the costs of the Personnel and Payroll departments to three retail sales departments, Housewares, Clothing, and Furniture. In addition to providing services to the operating departments, Personnel and Payroll provide services to each other. O'Brian's allocates Personnel Department costs on the basis of the number of employees and Payroll Department costs on the basis of gross payroll. Cost and allocation information for June is as follows:

	Personel	Payroll	Housewares	Clothing	Furniture
Direct Department Costs	$6,500	$3,300	$11,900	$20,000	$16,350
Number of Employees	5	3	9	15	3
Gross Payroll	$6,400	$3,400	$11,400	$17,800	$8,00

(a) Determine the percentage of total Personnel Department services that was provided to the Payroll Department. (Round your answer to one decimal place.) Answer ___ %

(b) Determine the percentage of total Payroll Department services that was provided to the Personnel Department. (Round your answer to one decimal place.) Answer___%

For each department below, enter the total costs calculated from your schedule.

Do not round until your final answers. Round answers to the nearest dollar.

		Service	Departments	Production	Departments
	Payroll	Personell	Housewares	Clothing	Furniture
Total Costs	0	0	?	?	?