In dash Style Body Inc. has a new promotional program that offers a free$$ gift$-$wrapping service for its customers. In dash Style$\text{'}$s $$customer$-$service division has practical capacity to wrap $8$ comma $000$ gifts at a budgeted fixed cost of $ $6$ comma $800$ each month. The budgeted variable cost to gift wrap an item is $ $0\mathrm{.}25.$ Although the service is free to$$ customers, a$$ gift$-$wrapping service cost allocation is made to the division where the item was purchased. The$$ customer$-$service division reported the following for the most recent$$ month:

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Part $1$

Requirement $1.$ Using the$$ single$-$rate method, allocate$$ gift$-$wrapping costs to different divisions in these three$$ ways:

Calculate the budgeted rate based on the budgeted number of gifts to be wrapped and allocate costs based on the budgeted use$($of gift$-$wrapping$$ services$).$

Calculate the budgeted rate based on the budgeted number of gifts to be wrapped and allocate costs based on actual usage.

Calculate the budgeted rate based on the practical$$ gift$-$wrapping capacity available and allocate costs based on actual usage.

Start with allocating$($a$),$ then$($b$),$ and finally$($c$).($Round all of your answers to the nearest$$ cent.$)$