Dill Shipyards operates a dry dock on the East Coast, where it builds and repairs ships. The company's Payroll Department supports its two divisions, Naval and Private. The Naval division has contracts with the Department of Defense and the Private division works primarily with commercial shippers, specializing in tankers. The annual cost of the Payroll Department is $8.3 milition. Selected data for the two divislons for the most recent year follow: What is the cost allocation if fixed payroll costs of $5.6 million are allocated on the basis of number of employees and the remaining costs (all variable) are allocated on the basis of total payroll? Note: Enter your answers in dollars, not in millions or thousands. Do not round intermediate calequlations