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 $17,000,000 a year. You have the following selected Information about the two divisions: Number of Wage and Salary Northern Southern Required: Employees Expense ($008) 2,475 2,025 $ 192,200 117,800 Determine the cost allocation if $11.0 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. Answer is complete but not entirely correct. Northern Southern Fixed S 6,049,999 $ Variable 3,723,600 4,949,999 2,276,400 Total S 9,773,599 $ 7,226,399