Nerds for Hire, Inc. (NFH), has three profit centers, Coding, Marketing, and Accounting, and three cost centers, Hiring, Security, and C-Suite (the executives). Below are the revenue and direct expenses for NFH. NFH Sales and Direct Expenses Sales and Total Sales direct and Coding Marketing Accounting Hiring Security C Suite expenses Expenses Sales 3,000,000 1,000,000 800,000 1,200,000 Direct 105,000 20,000 50,000 35,000 Materials Direct Labor 1,628,000 400,000 300,000 450,000 100,000 80,000 298,000 Depreciation 72,060 20,000 2,000 15,000 1,980 33,080 - Equipment Supplies 43,000 5,000 25,000 10,000 3,000 Total Direct 1,848,060 445,000 377,000 510,000 104,980 113,080 298,000 Expenses Gross Profit 1,151,940 555,000 423,000 690,000 (104,980) (113,080) (298,000) NFH has the following indirect expenses, which are allocated. Rent of $64,000, which is allocated over square feet used by each department Utilities of $28,000, which is allocated over square feet used by each department Corporate Training of $50,000, which is allocated over the number of employees working in each department NFH has a total of 10,000 square feet and 250 employees. What is the allocation rate for Rent? $ per square foot What is the allocation rate for Utilities? $ per square foot What is the allocation rate for Corporate Training? $ per employee Round all answers to two decimal places