Happy Valley Land and Snow Company provides the following ABC costing information:

ActivitiesTotal CostsActivity-cost drivers

Labor hours$420,0005,000hours

Gas$120,0003,000gallons

Invoices$100,0002,500invoices

Total costs$640,000

The above activities used by their three departments are:

Lawn DepartmentBush DepartmentPlowing Department

Labor hours2,500hours1,500hours1,000 hours

Gas1,000gallons1,000gallons1,000 gallons

Invoices500invoices1,000invoices1,000 invoices

a) How much of the total costs will be assigned to the Lawn Department?$ _________

b) What would have been the costs for each department if these total costs had been allocated equally? $ __________