blem $6-69($Static$)$ Predetermined Rates and Product Profitability: Two$-$Stage Cost Allocation $($LO $6-1,$

mon Recycling Services $($HRS$),$ a not$-$for$-$profit organization, has two drop$-$off centers, Westside and Eastside. The company is sidering using a two$-$stage cost allocation system and wants to assess the effects on reported product profits.

e detailed financial information for HRS follows:

$\backslash$table$[[,$Eastside,Westside,Total$],[$lients$,25,000,6,250,31,250],[$evenues$,$$$270,000,$$$180,000,$$$450,000$