... PaulAdministration $1, 024,632 $ 0 $ 61, 478 $ 92, 217 $ 4 81, 577 $389,360Personnel 13 4,620 24,2 31 0 17 ,5 01 72,695 20 ,19 3Maintenance 309 ,11 8 0 0 0 247,294 61, 824Total costs $1, 468,370 $24,2 31 $ 61, 478 $10 9, 718 $ ... 10 7,500 ϭ 80% $ 19 9,400 $ 15 9,520St. Paul Division 21, 500 21, 500 Ϭ 10 7,500 ϭ 20% $ 19 9,400 39,880Total 10 7,500 $ 19 9,400*In millionsEXHIBIT 18 14 Direct Allocation of ServiceDepartment CostsPart ... $ 61, 478 $10 9, 718 $ 8 01, 566 $4 71, 377Less reallocated costs (19 5,427) (24,2 31) ( 61, 478) (10 9, 718 )Budgeted costs $1, 272,943* $ 0 $ 0 $ 0Departmental overhead costs of revenue-producing areas 559,000...