Tropical Patios Corporation manufactures patio furniture in a factory with 24 employees. The office staff consists of 4 employees who handle personnel, accounting, and other office responsibilities....

Tropical Patios Corporation manufactures patio furniture in a factory with 24 employees. The office staff consists of 4 employees who handle personnel, accounting, and other office responsibilities. The sales staff includes 6 employees who travel extensively selling the furniture to retail outlets. The remaining 14 employees work in the factory. If the allocation for UNICAP purposes is based on the number of employees, what percentage of the office costs should be allocated to inventory?