inn goes into more detail about the chart numbers: The four coworking spaces incur a total annual operating expense of $7,345,733, and these operating expenses are traced directly to the coworking spaces for the purpose of determining the profit earned by the coworking owners. The annual management fee that CSI earns is based on a percentage of total annual operating expenses and is negotiated each year. For the current year, the fee rate is 6%. CSI provides you with the following information for current year average rental rates and occupancy rates: Average Occupancy Average Rent per Unit Coworking Names Units 1-CP Space 100 88% $1,895 2-WW Space 250 77% 1295 3-HR Space 200 72% 995 4-CM Space 350 82% 895 Total 900 Expenses and Fees (000s) Operating Expenses $7,345,733 Management fee @ 6% $440,744 Jinn wonders if after the pandemic, some of the coworking average rent per unit will increase as the demand by traditional employers for flexible offices grows. Jinn is worried that when people are asked to return to work that they will go instead to traditio nal work places or meet in coffee shops and this will negatively affect their average occupancy. What do you think? SOLVE AND ANALYZE: How much of the management fee would be charged to 1CP under each of the three allocation bases (number of units, average occupancy, and total annual rental revenue, respectively): 3A. $35,765; $85,804; $106,278 3B. $48,972; $121,585; $90,050 3C. $1,847,655; $2,440,263; $1,954,781 3D. $58,489; $117,854; $86,710 (15 marks)