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Barrington Box Enterprises has two divisions, large and small, that share the common costs of the company's communications network. The annual common costs are $4,480,000.

Barrington Box Enterprises has two divisions, large and small, that share the common costs of the company's communications network. The annual common costs are $4,480,000. You have been provided with the following information for the upcoming year:

Calls Time on Network (hours)
Large 145,000 150,000
Small 135,000 250,000

What is the allocation rate for the upcoming year, assuming Barrington Box uses the single-rate method and allocates common costs based on the number of calls?

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