$431$ Manufacturing has four divisions: Acme, Dune, Stark, and Brothers. Corporate headquarters is in Halifax. $431$ corporate headquarters incurs costs of $$17,000,000$ per period, which is an indirect cost of the divisions. Corporate headquarters currently allocates this cost to the divisions based on the revenues of each division. The CEO has asked each division manager to suggest an allocation base for the indirect headquarters costs from among revenues, segment margin, direct costs, and number of employees. The relevant information about each division is provided.Relevant Division InformationAcmeDuneStarkBrothersRevenues$23,410,000$ $$25,500,000$ $$18,570,000$$$16,440,000$Direct Costs$15,920,00012,340,00012,890,00013,840,000$Segment margin$$7,490,000$$$13,160,000$$$5,680,000$$$2,600,000$Number of employees$6,07512,1504,5751,550$Required$1.$ Allocate the indirect headquarters costs of $431$ Manufacturing to each of the four divisions using revenues, direct costs, segment margin, and number of employees as the allocation bases. Calculate operating margins for each division after allocating headquarters costs$\mathrm{.}2.$ Which allocation base do you think the manager of the Brothers division would prefer? Explain$\mathrm{.}3.$ What factors would you consider in deciding which allocation base $431$ should use?$4.$ Suppose the $431$ CEO decides to use direct costs as the allocation base.Should the Brothers division be closed? Why or why not?Requirement $1.$ Allocate the indirect headquarters costs of $431$ Manufacturing to each of the four divisions using revenues, direct costs, segment margin, and number of employees as the allocation bases. Calculate operating margins for each division after allocating headquarters costs.Allocate the indirect headquarters costs of $431$ Manufacturing to each of the four divisions using the revenues. $($Round your answers to the nearest dollar. Round intermediate percentages to two decimal places, X$.$XX$\%.$ Enter negative operating margins with parentheses or a minus sign.$)$AcmeDuneStarkBrothersTotalSegment marginLess: headquarter costsDivision operating margin