{"id":"fpa-allocation-method-compare-table","audience":"fpa","category":"finance-work","track":"finance","technique":"format","level":"intermediate","title":"Compare a shared cost allocation by headcount and by revenue","free":false,"task":"You're showing how two allocation methods split a shared cost. Write a prompt for a markdown table with columns Dept | Heads | Revenue | By headcount | By revenue | Difference, one row per department, then a line starting \"Policy method:\" naming the method the policy uses. Difference = by revenue minus by headcount. Don't argue for either method or mention which department prefers which. No commentary. Under 100 words.","materialLabel":"Shared cost, department data and allocation policy (attached to your prompt automatically)","material":"SHARED COST ALLOCATION - Q3 2026, Delmar Systems\n\nShared services cost to allocate: $90,000\n\nDepartment | Headcount | Revenue\nA | 10 | $400,000\nB | 20 | $200,000\nC | 20 | $400,000\nTotals: 50 heads, $1,000,000 revenue\n\nAllocation policy (rev. 2026): shared services costs are allocated by headcount. The revenue method is shown for information only.\n\nNotes: the head of Department B argues the revenue method is fairer because it lowers B's charge; the head of Department A prefers headcount. Their preferences are not part of this table.","rules":[{"type":"maxWords","max":100},{"type":"maxBullets","max":0}],"promptHints":[{"label":"Names the columns","patterns":["dept.*heads.*revenue.*by headcount.*by revenue.*difference","columns"]},{"label":"Gives both formulas","patterns":["heads / 50","revenue / "]},{"label":"Names the policy method","patterns":["policy method"]},{"label":"Bans preferences","patterns":["(do not|don'?t).*(argue|preferences)"]},{"label":"Limits output","patterns":["no commentary"]}],"mistakes":[{"title":"Using the revenue method as policy","why":"The AI treats revenue allocation as the official one.","fix":"Add: 'Line \"Policy method: headcount\".'","checks":["r2"]},{"title":"Wrong difference direction","why":"The AI subtracts the other way.","fix":"Say: \"Difference = by revenue minus by headcount.\"","checks":["r2"]},{"title":"Arguing a side","why":"The AI says revenue is fairer for B.","fix":"Add: \"Do not argue for either method or mention preferences.\"","checks":["r2"]},{"title":"Wrong columns","why":"The AI drops one method.","fix":"Say: \"Columns exactly: Dept | Heads | Revenue | By headcount | By revenue | Difference.\"","checks":["r0","maxBullets","r1"]},{"title":"Trusting the AI to count words","why":"AI is bad at counting and runs past word limits.","fix":"Ask for fewer words than the real cap and keep each line short.","checks":["maxWords"]}],"hint":"Two methods, one policy, and two lobbyists. Give both formulas, the difference direction and the policy line.","rubricLabels":["Table has the columns Dept | Heads | Revenue | By headcount | By revenue | Difference with rows A, B and C","By headcount values are $18,000, $36,000, $36,000 and by revenue values are $36,000, $18,000, $36,000","Difference values are +$18,000, -$18,000 and $0, the line starting \"Policy method:\" says headcount, and the output never mentions which department prefers which method"]}