Some allocations, such as Human Resource and Payroll costs, should be based on the number of people (FTE's), rather than cost summaries.  If done automatically, FE would need to look at each active employee's a) % of time in the payroll allocation for each project, b) the number of hours for that employee, c) produce subtotals for each project, and d) calculate that project's FTE's as a subtotal of all FTE's.  The PowerPlan module does this.  If not calculated electronically, at least create a data element where the user could key in the percentages.   The bottom line:  Total dollars are not always the best basis for allocations.