31) The Alex Miller Corporation operates one central plant that has two divisions, the Flashlight Division and the Night Light Division. The ollowing data apply to the coming budget year: Budgeted costs of the operating the plant for 10,000 to 20,000 hours: Fixed operating costs per year S280,000 Variable operating costs Practical capacity Budgeted long-run usage per year: S10 per hour 20,000 hours per year Lamp Division 800 hours x 12 months- 9,600 hours per year 5,400 hours per year Flashlight Division 450 hours x 12 months - Assume that practical capacity is used to calculate the allocation rates. Further assume that actual usage of the Lamp Division was 700 hours and the Flashlight Division was 400 hours for the month of June Required a. If a single-rate cost-allocation method is used, what amount of operating costs wil be budgeted for the Lamp Division each month? For the Flashlight Division each month? b. For the month of June, if a single-rate cost-allocation method is used, what amount of cost wil be allocated to the Lamp Division? To the Flashlight Division? Assume actual usage is used to allocate operating costs. be budgeted for the Lamp Division c. If a dual-rate cost-allocation method is used, what amount of operating costs each month? For the Flashlight Division each month? d. For the month of June, if a dual-rate cost-allocation method is used, what amount of cost will be allocated to the Lamp Division? To the Flashlight Division? Assume budgeted usage is used to allocate fixed operating costs and actual usage is used to allocate variable operating costs