The Legal Department for Basil Corp Required:
If Basil Uses a Dual-Rate for Allocating Its Costs

The legal department for Basil Corp. provides legal services for four departments in the Manhattan office. The following budget has been prepared for the month.
$$\begin{array} { l r c } { \text { Budgeted usage: } } & \text { Contracts } & \text { Pages Reviewed } \\\text { Purchasing } & 160 & 3,200 \\\text { Marketing } & 200 & 7,200 \\\text { Training } & 300 & 9,000 \\\text { Management } & 240 & 2,400 \\\text { Costs: } & & \\\text { Fixed } & \$ 267,000 & \\\text { Variable } & \$ 105,000 &\end{array}$$
Required:
If Basil uses a dual-rate for allocating its costs, allocating fixed costs based on number of contracts and variable costs based on number of pages reviewed, how much cost will be allocated to the four user departments? (Round fixed cost percentages to three decimal places and variable rate to four decimal places.)