Mackenzie Mining has two operating divisions, Northern and Southern, that share the common costs of the company's human resources (HR) department. The annual costs of the HR department total $26,000,000 a year. You have the following selected information about the two divisions: Northern Southern Required: Number of Employees 2,970 2,430 Wage and Salary Expense ($000) $ 248,000 152,000 Determine the cost allocation if $15.5 million of the HR costs are fixed and allocated on the basis of employees, and the remaining costs, which are variable, are allocated on the basis of the wage and salary expense total. Note: Do not round intermediate calculations. Enter your answers in dollars, not in millions or thousands. Northern Fixed $ 8,525,000 $ Answer is complete but not entirely correct. Southern 9,610,000 Variable 4,725,000 3,990,000 Total $ 13,250,000 $ 13,600,000