Cost Of Acquiring Materials—Freight-In. An invoice for Part A, Part B, and Part C is received from the Noble Company. Invoice totals are: Part A, $8,600; Part B, $5,060; and Part C, $3,840. The shipment weighs 1 400 kilograms and freight charges are $280. Weights for the respective materials are 630, 490, and 280 kilograms. LO2 Required:

(1) Allocate freight to materials based on cost.

(2) Allocate freight to materials based on shipping weight.