1. Mesa Telcom has three divisions, commercial, retail, and consumer, that share the common costs of the company's computer server network. The annual common costs are $2,400,000. You have been provided with the following information for the upcoming year:

   	Connections	Time on Network (hours)
   Commercial	60,000	120,000
   Retail	80,000	150,000
   Consumer	100,000	330,000

   What is the allocation rate for the upcoming year, assuming Mesa Telcom uses the single-rate method and allocates common costs based on the number of connections?

   		$40.00.
   		$10.00.
   		$15.00.
   		$20.00.