Please help with requirement 2 and 3

Forber Bakery makes baked goods for grocery stores, and has three divisions: bread, cake, and doughnuts. Each division is run and evaluated separately, but the main headquarters incurs costs that are indirect costs for the divisions. (Click to view information for each division and the main headquarters.) Read the requirements. Data table Costs incurred in the main headquarters are as follows: $ Human resources (HR) costs Accounting department costs Rent and depreciation Other 1,900,000 1,400,000 1,200,000 600,000 5,100,000 Total costs The Forber upper management currently allocates this cost to the divisions equally. One of the division managers has done some research on activity-based costing munuyumv One of the division managers has done some research on activity-based costing and proposes the use of different allocation bases for the different indirect costs - number of employees for HR costs, total revenues for accounting department costs, square feet of space for rent and depreciation costs, and equal allocation among the divisions of "other" costs. Information about the three divisions follows: Total revenues Direct costs $ yuuny. Bread Cake 20,900,000 $ 4,500,000 $ 14,500,000 3,200,000 Doughnuts 13,400,000 7,250,000 Total revenues Direct costs Segment margin Number of employees Square feet of space $ $ Bread Cake 20,900,000 $ 4,500,000 $ 14,500,000 3,200,000 6,400,000 $ 1,300,000 $ 400 10,000 100 4,000 Doughnuts 13,400,000 7,250,000 6,150,000 300 6,000 Requirements 1. Allocate the indirect costs of Forber to each division equally. Calculate division operating income after allocation of headquarter costs. 2. Allocate headquarter costs to the individual divisions using the proposed allocation bases. Calculate the division operating income after allocation. Comment on the allocation bases used to allocate headquarter costs. 3. Which division manager do you think suggested this new allocation? Explain briefly. Which allocation do you think is "better"? Requirement 2. Allocate headquarter costs to the individual divisions using the proposed allocation bases. Calculate the division operating income after allocation. (Round allocation proportions to three decimal places. Enter operating losses with minus signs or parentheses.) Bread Cake Doughnuts Segment margin Allocated headquarter costs: Human resources Accounting department Rent and depreciation $ 6,400,000 $ 950,000 754123.71 600,000 1,300,000 $ 237,500 162371.13 240,000 6,150,000 712,500 483505.15 360,000 Segment margin Allocated headquarter costs: Human resources Accounting department Rent and depreciation Other Operating income (loss) Bread 6,400,000 $ 950,000 754123.71 600,000 200,000 3795876 Cake 1,300,000 $ 237,500 162371.13 240,000 200,000 540129 Doughnuts 6,150,000 712,500 483505.15 360,000 200,000 4413995