1) At the Spring Valley Company, the cost of the personnel department has always been charged to production departments based upon number of employees. Recently, opinions gathered from the department managers indicate that the number of new hires might be a better predictor of personnel costs. Total personnel department costs are \$294,000. If the number of employees is considered the cost driver, compute the dollar amount of personnel costs that will be allocated to Department A. (Round any intermediary calculations to two decimal places and your final answer to the nearest dollar.) 2) At the Wild Cat Group Company, the cost of the library and information center has always been charged to the various departments based upon number of employees. Recently, opinions gathered from the department managers indicate that the number of engineers within a department might be a better predictor of library and information center costs. Total library and information center costs are $204,000. If the number of employees is considered the cost driver, compute the amount of library and information center costs that will be allocated to Department A. (Round any intermediary calculations to two decimal places and your final answer to the nearest dollar.)