As he prepares to operate both divisions of CIC for the first time, W.T. is unsure how to allocate the above costs. However, he does have estimates for the first month of planned operations of the ice cream truck (May). He plans to hire two part-time employees, who will each be guaranteed 20 hours per week, with the truck operating seven days a week. Including benefits and taxes, each employee will cost CIC $15 per hour. For May, the employees will work an estimated 180 total hours. In the summer months, W.T. anticipates he will work more hours and plans to pay himself a salary of $1,500 to manage the business. He anticipates he will work 180 hours in May, with 54 of those hours spent managing the retail division. W.T. also anticipates he will use $75 on administrative supplies during May. For May, he anticipates that the wholesale division will sell 4,000 units with an average manufacturing cost of $4.75 per unit. For the truck, CIC orders ice cream from the manufacturer in bar form. Each bar costs $1.25. Based on previous summer operations, W.T. anticipates that 3,500 bars will be sold in May. He also anticipates that $100