3. [LO2] The fixed costs of operating the maintenance facility of General Hospital are RM4,500,000 annually. Variable costs are incurred at the rate of RM30 per maintenance-hour. The facility averages 40,000 maintenance-hours a year. Budgeted and actual hours per user for 2020 are as follows: < Budgeted hours Building and grounds < 10,000 Operating and emergency 8,000 Patient care 21,000 Administration < 1,000 Total 40,000 < Actual hours < < 12,000 8,000 < 22,000 1,200 43,200 < Assume that budgeted maintenance-hours are used to calculate the allocation rates. < Required: < a. If a single-rate cost-allocation method is used, what amount of maintenance cost will be budgeted for each department? < b. If a single-rate cost-allocation method is used, what amount of maintenance cost will be allocated to each department based on actual usage? Based on budgeted usage? < c. If a dual-rate cost-allocation method is used, what amount of maintenance cost will be budgeted for each department? < d. If a dual-rate cost-allocation method is used, what amount of maintenance cost will be allocated to each department based on actual usage? Based on budgeted usage for fixed operating costs and actual usage for variable operating costs? <