Nero Cafe would run promotion sales for a bundled purchase, consisting of one cup of Americano and one crispy mini-Neapolitan pizza, every Sunday brunch in all its London chains. The coffee bar and deli chains sell equal quantities of the coffee and mini-pizza. For the most recent 6 months, the accounting system reported the following: Required: 1. Allocate the revenue from the sales of each unit of the Sunday Brunch Promo using the following methods: a) Stand-alone revenue-allocation method based on selling price of each product (2 marks) b) Incremental revenue-allocation method based, with Americano ranked as the primary product (2 marks) c) Incremental revenue-allocation method based, with crispy mini-Neapolitan pizza ranked as the primary product (2 marks) d) Shapley value method (2 marks) 2. Which revenue-allocation method would you recommend to Nero Cafe to adopt? Explain. (2 marks) [TOTAL 10 MARKS]Nero Cafe operates on two support departments - Administrative Services and Information System - and two operating departments - coffee bar and deli. The accounting system reported the following budgeted and actual amounts for the first 6 months of 2022: Administrative Information BUDGETED USE Coffee Bar Deli Service System Personnel (Hours) 0 84 672 924 Computer Time (Hours 252 0 1.134 1,134 Administrative Information ACTUAL USE Coffee Bar Deli Service System Personnel (Hours) 0 126 1.008 1,386 Computer Time (Hours) 336 0 2,016 1,008 Administrative Information COSTS Service System Coffee Bar Deli Budgeted Fixed Overhead $5,000 $5,000 E100,000 $40,000 Actual Variable Overhead E3,360 $630 (30,240 $35,910 While variable overhead costs are usually assigned based on actual hours used, fixed overhead costs are allocated based on budgeted hours used