Sumner Corporation Has Four Divisions,commercial,retail,research,and Consumer,that Share the Common Costs

Sumner Corporation has four divisions,commercial,retail,research,and consumer,that share the common costs of the company's computer server network.The annual common costs are $3,500,000.You have been provided with the following information for the upcoming year: $\begin{array}{|l|r|r|}\hline & \text { Connections } & \begin{array}{r}\text { Time on } \\\text { Network (hours) }\end{array} \\\hline \text { Commercial } & 70,000 & 120,000 \\\hline \text { Retail } & 90,000 & 150,000 \\\hline \text { Research } & 20,000 & 100,000 \\\hline \text { Consumer } & 100,000 & 330,000 \\\hline\end{array}$
Required (use three decimal places in your calculations):
a.What is the allocation rate for the upcoming year assuming Sumner uses the single-rate method and allocates common costs based on the number of connections?
b.What is the allocation rate for the upcoming year assuming Sumner uses the single-rate method and allocates common costs based on the time on network? Calculate the allocated amount for each division.