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 $3,300,000. You have been provided with the following information for the upcoming year: Commercial Retail Consumer Connections 72,000 62,000 141,000 Time on Network (hours) 110,000 150,000 340,000 What is the allocation rate for the upcoming year, assuming Mesa Telcom uses the single-rate method and allocates common costs based on the time on the network? $30.00 $5.50 $3.77 $30.25