agents and the fixed cost of the equipment are allocated based on the number of calls received $($Calls$)$ from clients in each division. Due to recent increased competition in the commercial software business, Manning has decided that it is necessary to better allocate its costs in order to price its services competitively and profitably. During the most recent period for which data are available, the use of the call center for each division was as follows:

$\backslash$table$[[$Division$,\backslash$table$[[$Minutes$],[($Thousands$)]],\backslash$table$[[$Calls$],[($Thousands$)]]],[$Asia$-$Pacific,$240,180],[$Central and South America,$480,144],[$Europe$,960,432],[$North America,$720,1,044]]$

During this period, the cost of the call center amounted to $$2,520,000$ for personnel and $$1,950,000$ for equipment and other costs.

Required:

a$-1.$ Determine the allocation to each of the diyisions using a single rate based on time used $($minutes$).$

a$-2.$ Determine the allocation to each of the divisions using the dual rates based on time used $($for personnel costs$)$ and number of calls $($for equipment and other costs$).$

Complete this question by entering your answers in the tabs below.

Req A$1$

Req A$2$

Determine the allocation to each of the divisions using the dual rates based on time used $($for personnel costs$)$ and number of calls $($for equipment and other costs$).$

Note: Do not round intermediate calculations. Enter your answers in dollars, not in thousands.

$\backslash$table$[[$Division$,$Allocated Cost$],[$Asia$-$Pacific,$],[$Central and South America,$],[$Europe$,],[$North America,$]]$