Harmon Recycling Services (HRS) a not-for-profit organication, has two dtop-olf centers, Westside and Eastside. The company is considering using a two stage cost allocation system and wants to assess the effects on reported proctuct profits: More detalled financial information for Hirs follows: The company plans to use Clients to allocate user related costs and Staff Costs to allocate staff-related cous: Pequired: a. Compute the predetermined overhead rato used to apply the two general operating costs poots to the fwo conters (Fastsicto and Wertside) assuming HRS uses the proposed two stage cost system to allocate genoral operating costs b. Eased on the rates computed in requirement (a), what is the surplus (revonues minus costs) for eoch service