6. 11.44 For many years, Sweet Trucking has allocated truck maintenance and repair (M&R) costs to its three divisions using a traditional basis of number of trucks traveling through repair centers within each region. The allocation, using a blanket IDC rate, is shown for last year when $2.31 million was allocated. Table Summary: A table divided into 4 columns summarizes the allocation cost to 3 divisions based on the number of trucks. The column headers are marked as: Region; Trucks; Rate; and Allocation in dollars. Region Trucks Rate Allocation, $ Denver 25,000 $44/truck 1,100,000 Albuquerque 18,000 $44/truck 792,000 Oklahoma City 9,500 $44/truck 418,000 Page 356Alberto, the M&R supervisor for Sweet, wants to switch to the ABC method where the cost driver is a combination of load carried and age of trucks that pass through repair centers. The measure he recommends is total tonnage passing through a center times the average age of trucks passing through the center. Reallocate the $2.31 million using the data below and compare the center-by-center allocation of traditional and ABC methods. Table Summary: A table divided into 3 columns summarizes the data for allocation of cost where the cost driver is a combination of load carried and age of trucks that pass through repair centers. The column headers are given as: Region; Load Recorded, 1000 tons; Average Truck Age, Years. Region Load Recorded, 1000 Tons Average Truck Age, Years Denver 800 12.5 Albuquerque 1200 15.8 Oklahoma City 2500 6.0