=+13-29 K Fixed-cost allocation OBJECTIVE 2 Three restaurants in a downtown area of a large city have decided to share a valet service and car park for their customers. The cost of the valet service and car park is $10000 per month. The owners of the restaurants need to decide how to divide the $10000 cost. The actual usage, planned usage and practical capacity in the month of May were:

Restaurant Actual car parking spots used Planned car parking spots Practical capacity car parking spots A 1500 1600 2000 B 1400 1300 1500 C 1300 1100 1500