The municipal water and desalination utility in a California city currently allocates some costs for maintenance shop workers to pumping stations based on the number of pumps at each station. At the last Director's Semiannual Meeting, a suggestion was made to change the allocation basis to the number of trips that pump service personnel make to each station because some stations have old pumps that require more maintenance. Information about the stations is below. The indirect cost budget is $32,000 per pump. Station ID Sylvester Laurel 7th St Spicewood No. of Pumps 10 10 3 4 7th St Spicewood Total Allocate the budget to each station based on the number of service trips. Station ID Service Trips/year IDC Allocation, $ Sylvester Laure! Service Trips/Year 190 60 38 104 190 60 38 104