Calculate profit for direct allocation method

Question

Problem:

                     Cost center 1.      Cost center 2
Total costs.        $20,000               $30,000
Sq ft.                    50                       200
# of employers       1                         2

                                    Profit center 1.         Profit center. 2
Profit before cost center.      $40,000                  $25,000
Sq. Ft.                                    500                        300
# of employers.                        4                           15

The company allocates cost center 1 by sq ft. And cost center 2 by # of employers

Calculate profit of each center if company uses the direct allocation method

Calculate the profit of each center if the company allocates cost center 1 first and then cost center 2