Dill Shipyards operates a dry dock on the East Coast, where it bullds and repairs ships. The company's Payroll Department supports its fwo divisions, Naval and Private. The Noval division has contracts with the Department of Defense and the Private division works primarily with commercial shippers, specializing in tonkers. The annual cost of the Payroll Department is $8.3 million. Selected data for the two divisions 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 (oll variable) are allocoted on the basis of total payroil? Note: Enter your answers in dollars, not in millions or thousands. Do not round intermediate calculations