The Homebush Tennis Corporation Operates One Central Plant That Has $\$ 240000$

The Homebush Tennis Corporation operates one central plant that has two divisions,the Spot Light Division and the Lamp Division.The following data apply to the coming budget year:
Budgeted costs of the operating the plant for 10000 to 20000 hours:
Fixed operating costs per year $\$ 240000$
Variable operating costs $\$ 10$ per hour
Practical capacity20 000 hours per year

Budgeted long-run usage per year:
Lamp Division 800 hours $\times 12$ months $= 9600$ hours per year
Spot Light Division $\quad 450$ hours $\times 12$ months $= 5400$ hours per year
Assume that practical capacity is used to calculate the allocation rates.Further assume that actual usage of the Lamp Division was 700 hours and the Spot Light Division was 400 hours for the month of June.
Required:
a.If a single-rate cost-allocation method is used,what amount of operating costs will be budgeted for the Lamp Division each month? For the Spot Light Division each month?
b.For the month of June,if a single-rate cost-allocation method is used,what amount of cost will be allocated to the Lamp Division? To the Spot Light Division? Assume actual usage is used to allocate operating costs.
c.If a dual-rate cost-allocation method is used,what amount of operating costs will be budgeted for the Lamp Division each month? For the Spot Light Division each month?
d.For the month of June,if a dual-rate cost-allocation method is used,what amount of cost will be allocated to the Lamp Division? To the Spot Light Division? Assume budgeted usage is used to allocate fixed operating costs and actual usage is used to allocate variable operating costs.
_____________________________________________________________________________________________
_____________________________________________________________________________________________