Harmon Recycling Services $($HRS$),$ a not$-$for$-$profit organization, has two drop$-$off centers, Westside and Eastside. The company is considering using a two$-$stage cost allocation system and wants to assess the effects on reported product profits.

More detailed financial information for HRS follows:

$\backslash$table$[[,$Eastside,Westside,Total$],[$Clients$,25,000,6,250,31,250],[$Revenues$,$$$270,000,$$$180,000,$$$450,000$