## Answers

2 | one-half of an hour=0.50 hours=30 minutes | |||

18 minutes=18/60=0.30 hours | ||||

Ratio | ||||

30:18 | or | 0.50:0.30 | ||

3 | Ratio=120:80:20 | |||

To simplify divide the numbers by 20 | ||||

Ratio=120/20:80/20:20/20=6:4:1 | ||||

4 | Rent absorbed by Department B=Total rental*(floor space of department B/Total floor space for all departments)=38225*[120/(310+120+475)]=38225*(120/905)=$ 5068.508 | |||

5 | Cost of operating absorbed by each department=Cost of operating*(Floor space of the department/Total floor space of all departments) | |||

Total floor space of all departments=1100+660+880+440=3080 | ||||

Department A=24000*(1100/3080)=$ 8571.429 | ||||

Department B=24000*(660/3080)=$ 5142.857 | ||||

Department C=24000*(880/3080)=$ 6857.143 | ||||

Department C=24000*(440/3080)=$ 3428.571 | ||||

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