Final answer:
The memo should primarily include a clear and concise table showcasing total cost allocation, along with detailed explanations of cost allocation methodologies and recommendations for future cost-cutting measures.
Step-by-step explanation:
The memo should primarily include a clear and concise table showcasing total cost allocation in order to effectively present the data. This table should provide a breakdown of the costs along with the corresponding allocations. Additionally, it is important to include detailed explanations of cost allocation methodologies to provide context and understanding of how the allocations were determined. Finally, recommendations for future cost-cutting measures can be included to help guide decision-making based on the data.