Currently, Fire Station 51 and Fire Station 81 operate separate EMS trucks. Station 51 has operating costs of $46600 per year. Station 81 reports operating cost of $42400 per year. Station 51 utilizes its truck about 65% of the time, and Station 81 has an operating efficiency of about 40%. The fire stations are trying to determine the benefits of only operating one EMS truck that they will share. Based on the extended needs, the newer EMS truck will cost $79100. How much of the new EMS truck should be allocated to each fire station using the stand-alone cost allocation? (Do not round the intermediate calculations.) Station 51 Station 81 $41416 $37684 $46600 $32500 $37684 $41416 $44500 $44500