Refer to 6-14. Assume that during the year, the accounting support center incurred actual fixed costs of $43,000 and actual variable costs of $34,500. It delivered 2,300 hours of ac¬

counting time—1,200 hours to Portland and 1,100 hours to Spokane.

Required:

1. Determine the amount of the accounting support center's costs that should be allocated to each office. Explain the purposes of this allocation.

2. Did the costs allocated differ from the costs incurred by the support center? If so, why?