OBrians Department Stores allocates the costs of the Personneland Payroll depart

OBrians Department Stores allocates the costs of the Personneland Payroll departments to three retail sales departmentsHousewares Clothing and Furniture. In addition to providingservices to the operating departments Personnel and Payrollprovide services to each other. OBrians allocates PersonnelDepartment cost on the basis of the number of employees and PayrollDepartment costs on the basis of gross payroll. Cost and allocationfor June is as follows: