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

Activities                     Total Costs       Activity-cost drivers
Labor hours                    $420,000                  8,000 hours
Gas                                   $136,000                  6,000 gallons
Invoices                           $140,000                  2,500 invoices
Total costs                      $696,000

The above activities used by their three departments are:

Lawn Department Bush Department Plowing Department

Labor hours 2,500 hours 1,200 hours 4,300 hours
Gas 1,500 gallons 800 gallons 3,700 gallons
Invoices 1,600 invoices 400 invoices 500 invoices

a) How much of the total costs will be assigned to the Lawn Department? $ _________
b) How much of the total costs will be assigned to the Bush Department? $ _________
c) How much of the total cost will be assigned to the Plowing Department? $ _________
d) What would have been the costs for each department if these total costs had been allocated equally? $__________