Records and local rule
Original fictional cost pool is HKD 1000. Confirmed driver units are A=60,B=40, and the agreed rule is proportional allocation across these two departments only. The resulting amounts are an internal allocation proposal, not payments or a universal costing standard.
| Department / record | Driver units | Proposed amount |
|---|---|---|
| A | 60 | 600 |
| B | 40 | 400 |
| Pool total | 100 | 1000 |
Process the recorded case
- Confirm the original pool and included departments
- Confirm each supplied driver value
- Apply the agreed ratio and reconcile totals
- Submit the allocation record for the required review
Missing or disputed drivers pause allocation; do not substitute headcount or equal shares without a new decision.
Check the outcome
What proposed amounts follow and how do they reconcile?
Show the worked answer
A=1000×60/100=600, B=1000×40/100=400; 600+400=1000. No payment is generated.