Fielding and Fielding is a law firm that has three operating divisions - Civil, Criminal, and Corporate. Administration costs are allocated to the divisions based on the hours billed. Budgeted usage is used as the allocation base. Data for 2022 are as follows: Division Hours billed Budget Actual Civil 100,000 80,000 Criminal 60,000 120,000 Corporate 40,000 40,000 Actual fixed administration costs were $1.1 million in 2022; actual variable administration costs, $2.2 million. Required: 1. Allocate administrative costs to the operating divisions using the single-rate method. 2. Allocate administrative costs to the operating divisions using the dual-rate method. 3. Which of the allocation methods in (a) and (b) is preferable? Why