Harvey's Junk Jewelry started business January 1, 2021, and uses the LIFO retail method to estimate ending inventory. Listed below is data accumulated for the year ended December 31, 2021: Cost $16,000 50,000 3,500 2,700 Retail $24,000 79,000 Beginning inventory Purchases Freight-in Purchase returns Net markups Net markdowns Net sales Employee discounts 3,600 2,500 5,100 71,600 1,700 The estimated ending inventory at retail is: Multiple Choice $26.300. O $23.500 $24.600. O $24,400. Mesa Telcom has three divisions, commercial, retail, and consumer, that share the common costs of the company's computer server network. The annual common costs are $2,860,000. You have been provided with the following information for the upcoming year: Commercial Retail Consumer Connections 50,000 65,000 105,000 Time on Network (hours) 150,000 180,000 385,000 Mesa Telcom uses the single rate method and allocates common costs based on the number of connections. What is the total computer server network cost allocated to the Commercial Division? Multiple Choice $1,950,000. O $584,363. $650,000 O $660,000 O