Harmon Recycling Services (HRS), a not-for-profit organization, has two drop-off centers, Westside and Eastside. Data for the expected operation in the next quarter follow.

	Eastside	Westside	Total
Clients	25,000	6,250	31,250
Revenues	$ 270,000	$ 180,000	$ 450,000
Staff hours	8,100	2,700	10,800
Staff costs	$ 99,000	$ 81,000	$ 180,000
General operating costs			$ 270,000

Required:

Compute the predetermined overhead rate used to apply general operating costs to the two centers assuming HRS uses the number of clients to allocate general operating costs.

Based on the rates computed in requirement (a), what is the expected surplus (revenues less costs) for each center?

Center	Surplus
Westside	?
Eastside	?