Heidaka Trust Corporation has two service departments: actuary and economic analysis. Heidaka also has three operating departments: annuity, fund management, and employee benefit services. The annual costs of operating the service departments are $495,000 for actuary and $675,000 for economic analysis. Heidaka uses the direct method to allocate service center costs to operating departments. Other relevant data follow:

Operating Departments	Operating Costs	Revenue
Annuity	$482,000.00	$840,000.00
Fund management	$879,500.00	$1,260,000.00
Employee benefit services	$888,500.00	$1,500,000.00

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.)

Allocation of actuary cost: Department Annuity Fund management EBS Total allocated cost Allocation Rate x Weight of BaseAllocated Cost 0 0 0 0