12) The Barton Creek Company has three client-contact departments: Market Research, Branding, and Promotion. Each department requires the services of the Legal Department for the contracts that each undertakes. The size of the Legal Department was based on long-run estimates of contracts. Information on the Legal Department's budgeted and actual costs is as follows:The budget for the Legal Department is $400,000+ $15/contract. The budgeted volume of contracts is as follows:The actual number of contracts for Market Research was 207, for Branding was 512, and for Promotion was 820. Required:(Use four decimal places in your calculations.)a. If a single charging rate based on budgeted usage is used, how much of the cost of the Legal Department would be allocated to each of the producing departments?b. If a dual charging rate is used, how much of the cost of the Legal Department would be allocated to each of the producing departments? Market Research Branding Promotion 200 400 800