Heidaka Trust Corporation has two service departments: actuary and departments: annuity, fund management, and employee benefit services. The annual costs of operating the service departments are exist453,000 for actuary and exist634, 200 for economic analysis. Heidaka uses the direct method to allocate service center costs to operating departments. Other relevant data follow: *The operating costs are measured before allocating service center costs. Required: a. Use operating costs as the cost driver for allocating service center costs to operating departments. (Round "Allocation rate" to 2 decimal places and other answers to nearest whole dollar amount.) b. Use revenue as the cost driver for allocating service center costs to operating departments. (Round "Allocation rate" to 4 decimal places and other answers to nearest whole dollar amount)