\begin{tabular}{|c|c|c|c|c|c|c|} \hline 1 & Home & Insert & Page Layout & Formulas & Data & View \\ \hline & \multicolumn{4}{|c|}{ A } & B & C \\ \hline 1 & & & & & Budgeted & Actual \\ \hline 2 & \multicolumn{4}{|c|}{ Costs of truck fleet } & $115,000 & $96,750 \\ \hline 3 & \multicolumn{4}{|c|}{\begin{tabular}{l} Number of round-trips for dark chocolate \\ division (Palo Alto plant-Wisconsin) \end{tabular}} & 30 & 30 \\ \hline 4 & \multicolumn{4}{|c|}{\begin{tabular}{l} Number of round-trips for milk chocolate \\ division (Palo Alto plant_-Louisiana) \end{tabular}} & 20 & 15 \\ \hline \end{tabular} 16-18. DUAL-RATE METHOD, BUDGETED VERSUS ACTUAL COSTS AND QUANTITIES (CONTINUATION OF 16-17). Chocolat Inc. decides to examine the effect of using the dual-rate method for allocating truck costs to each round-trip. At the start of 2020, the budgeted costs were The actual results for the 45 round-trips made in 2020 were Assume all other information to be the same as in Exercise 16-17. Required 1. Using the dual-rate method, what are the costs allocated to the dark chocolate division and the milk chocolate division when (a) variable costs are allocated using the budgeted rate per round-trip and actual round-trips used by each division and when (b) fixed costs are allocated 1. Using the dual-rate method, what are the costs allocated to the dark chocolate division and the milk chocolate division when (a) variable costs are allocated using the budgeted rate per round-trip and actual round-trips used by each division and when (b) fixed costs are allocated based on the budgeted rate per round-trip and round-trips budgeted for each division? 2. From the viewpoint of the dark chocolate division, what are the effects of using the dual-rate methodrather than the single-rate method