Given Data P12-45 PACIFIC HOTELS Time Usage Number of (thousands of Reservations Division Luxury Resort Standard Budget minutes 400 200 800 600 thousands 120 150 360 870 Additional Information: Call center costs for personnel Call center costs for equipment $ 840,000 $ 650,000 Problem 12-45 PACIFIC HOTELS Time Usage (thousands Number of Reservations (thousands) Department of minutes) Luxury Resort Standard Budget Total Call Center costs for personnel Call Center costs for equipment Total costs Part a(1). Allocations based on time usage: Proportion of Total Time Allocated Cost Department Luxury Resort Standard Budget Part a(2), Dual allocations Proportion of Time Usage Allocated Time Cost Proportion of Reservations Equipment Cost Allocated Allocated Total Department Luxury Resort Standard Budget