The sales staff of central media cost assignment

 Cost Assignment
The sales staff of Central Media (a locally owned radio and cable television station) consists of two salespeople, Derek and Lawanna. During March, the following salaries and commissions were paid:
 
 

Derek

Lawanna

Salaries

$25,000

$30,000

Commissions

6,000

1,500

Derek spends 100% of his time selling advertising. Lawanna spends two-thirds of her time selling advertising and the remaining one-third on administrative work. Commissions are paid only on  sales.
Required:
1.       Accumulate these costs by account by filling in the following table:
Cost                               Salaries           Commissions
 

Derek Lawanna
Total
 
2.       Assign the costs of salaries and commissions to selling expense and administrative expense by filling in the following table:
 
Cost                                                   Selling Costs       Administrative  Costs
 

Derek’s salary Lawanna’s salary Derek’s commissions Lawanna’s commissions
Total