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Mackenzie Mining has two operating divisions, Northern and Southern, that share the common costs of the company's human resources ( HR ) department. The annual

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 $15,000,000 a year. You have the following selected information about the two divisions:
\table[[,\table[[Number of],[Employees]],\table[[Wage and Salary],[Expense ( $000)]]],[Northern,2,365,$179,800
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