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Three restaurants in a downtown area of a large city have decided to share a valet service and parking lot for their customers. The cost of the service and lot is $ 15 comma 000$15,000 per month. The owners of the restaurants need to decide how to divide the $ 15 comma 000$15,000 cost. The actualusage, plannedusage, and practical capacity in the month of May was:

Requirements 1. Allocate the fixed cost to each restaurant usingactual, planned, and capacity usage measures. 2. In thissituation, which method of allocation makes the mostsense?