CarryALL, Inc., makes and sells small cargo trailers to individuals and small businesses. Since its opening in 1990, it has allocated indirect costs (IDC) to its three manufacturing plants based on direct materials cost per unit. Each plant builds different models and sizes. Because of advances in automation and materials, Judy, the CFO plans to use build-time per unit as the new basis. Build-time is the average number of work-hours to complete a trailer. However, she initially wants to determine what the allocation would have been this year had the build-time basis been used prior to the incorporation of new technology and materials. The data shown below represents average costs and times. Use this data and the bases indicated to determine the allocation rates and IDC allocation of $1,020,000 for this year for the three bases.

Plant	New York	Virginia	Tennessee	Total
Direct material cost, $ per unit	20,000	12,700	18,600	51,300
Previous build-time per unit, work-hours	400	415	580	1395
New build-time per unit, work-hours	425	355	480	1260

Fill the allocation rates and IDC allocation in the table.

	Allocation by each basis, $	Allocation by each basis, $	Allocation by each basis, $
	Material cost	Previous build-time	New build-time
NY
VA
TN
Total