Questions 32-33 use the information that follows.

Argentina Corporation has three divisions: Pulp, Paper, and Fibers. Argentinas new controller, David Fisher, is reviewing the allocation of fixed corporate-overhead costs to the three divisions. He is presented with the following information for each division for 2017:

	Pulp	Paper	Fiber
Revenues	$19,600	$34,200	$51,000
Direct manufacturing costs	7000	15,600	22,200
Division administrative costs	6600	4000	9400
Division margin	$6000	$14,600	$19,400
Number of employees	150	75	275
Floor space (sq. ft.)	26,600	17,670	50,730

Argentina Corporation has allocated fixed corporate-overhead costs to the divisions on the basis of division margins. Fisher asks for a list of costs that compromise fixed corporate overhead and suggests the following new allocation bases:

fixed corporate-overhead costs		suggested allocation bases
human resource management	$4,600	number of employees
facility	6,400	floor space (sq. ft.)
corporate administration	9,200	division administrative costs
total	$20,200

32. Allocate 2017 fixed-corporate overhead costs to the three divisions using division margin as the allocation base. What is each division operating margin percentage (division margin minus allocated fixed corporate-overhead costs as a percentage of revenues)?

33. Allocate 2017 fixed costs using the allocation bases suggested by Fisher. What is each divisions operating margin percentage under the new allocation scheme?

Thanks