1000 points The Personnel Department at Hernandez Bros is centralized and provides services o the two operating units Mami and New York The Miami unt s oignal unt me oompany and established. The New York unit is new, much like a start-up company The costs of the Personnel Department are alocated to each unt based on the number to The current rate is S660 per employee. Data for the iscal year just ended show the following New York Number of employees 1,360 Number of Number of employees departing 14 orando, the manager of the New York is unhappy with the resurs controaers study He asks the controaer to Department. The controller reports back to Orlando that the rates would be as folows: Allocation based on Employees 130 per employ S2.160 transition 20 per employee 6825 per tansition Required should the nave par the seed costs even New Y" noteest compe Peo a. Onando only be vanatle costs mom this system because the company wouad allocated to each unit using the approach prefers Total Allocated Cost New York 0 OSHIBA