PACIFIC HOTELS Time Usage (thousands of minutes Number of Reservations thousands Department Luxury Resort Standard Budget Total Call Center costs for personnel Call Center costs for equipment Total costs Part a(1). Allocations based on time usage: Proportion of Total Time Allocate d Cost Department Luxury Resort Standard Budget Part a(2). Dual allocations Proportion of Time Usage Allocated Time Cost Total Allocated Allocated Proportion of Reservations Equipmen Department t Cost Luxury Resort Standard Budget