Reign of Fire (ROF), Inc. has three products: Dragon Fire, Wild Fire, and Generic Fire. ROF has allocated indirect expenses as noted below. They allocate Human Resources expenses based on the number of employees in each profit center. They allocate First Aid expenses based on the number of burn injuries incurred in the prior year.

Reign of Fire Financial Information
ROF Total Sales and Expenses Information
Product Sales Direct Expenses Gross Profit Allocated Indirect Expenses
Dragon Fire 1,600,000 625,000 975,000 50,000
Wild Fire 300,000 125,000 175,000 30,000
Generic Fire 500,000 200,000 300,000 5,000

Human Resources (HR) Expenses
Number of Employees
Dragon Fire 10
Wild Fire 3
Generic Fire 50

First Aid Expenses
Number of Burn Injuries
Dragon Fire 500
Wild Fire 800
Generic Fire 300