Mackenzie Mining has two operating divisions, Northern and Southern, that share the common costs of the company's human resources (HR) department. The annual costs of the HR department total $16,000,000 a year. You have the following selected Information about the two divisions: Northern Southern Number of Employees 2,420 1,980 Required: a. What is the HR cost that is charged to each division of the number of employees is used as the allocation basis? b. What is the HR cost that is charged to each division if the wage and salary expense total is used as the allocation basis? Wage and Salary Expense ($800) $ 186,000 114,000 Complete this question by entering your answers in the tabs below. Required A Required B What is the HR cost that is charged to each division if the number of employees is used as the allocation basis? Note: Do not round intermediate calculations. Enter your answers in dollars, not in millions or thousands. Division HR Cost Northern Southern Exercise 12-36 (Algo) Single versus Dual Rates (LO 12-6) Mackenzie Mining has two operating divisions, Northern and Southern, that share the common costs of the company's human resources (HR) department. The annual costs of the HR department total $30,000,000 a year. You have the following selected Information about the two divisions: Northern Southern Fixed Variable Total Number of Employees 3,190 2,610 Required: Determine the cost allocation if $17.5 million of the HR costs are fixed and allocated on the basis of employees, and the remaining costs, which are variable, are allocated on the basis of the wage and salary expense total. Note: Do not round Intermediate calculations. Enter your answers in dollars, not in millions or thousands. $ Northern Wage and Salary Expense ($800) $ 272,800 167,200 0 S Southem 0