General Foods manufactures spices and sauces in separate divisions utilizing one plant location. The following data have been prepared for review.

Fixed operation costs $$900,000$

Practical capacity $2,500$ hours

Budgeted usage:

Spice Division $2,000$ hours

Sauce Division $350$ hours

Budgeted variable cost per hour $$400$ per hour

What is the allocated cost to the two General Food divisions, respectively, if budgeted usage is the base for fixed costs and actual usage is the base for variable costs? $($Use dual$-$rate method.$)$ Assume that the Spice and Sauce Divisions used $1,750$ and $200$ hours, respectively.

$$2,000,126$;$$294,112$

$$1,050,000$;$$120,000$

$$1,787,240$;$$204,256$

$$1,787,240$;$$254,043$

$$1,465,957$;$$214,043$