3. 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 Number of Reports Department R 483 70 Department S 1,470 85 Department T 147 345 Determine the amount of (a) payroll cost and (b) accounting cost to be apportioned to each department. show your work Solution 3.) 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 number of payroll checks and accounting reports for each are as follows: a. Determine the amount of payroll cost. Department R $ 53,130 Department S $ 161,700 Department T $ 16,170 Total $ 231000 b. Determine the accounting cost to be apportioned to each department. Department R $ 10570 Department S $ 12835 Department T $ 52095 Total $ 75500 .