求教一题：

J Enterprises began operations on January 1, 2011, with all of its activities conducted from a single facility.

The company's accountant concluded that the year's building depreciation should be allocated as follows: selling activities, 20%; administrative activities, 35%; and manufacturing activities,45%.

If J Enterprises sold 60% of 2011 production during that year, what percentage of the depreciation would appear (either directly or indirectly) on the 2011 income statement?

正确答案是：82%

求各位大神，这是怎么个解法？