PLEASE OPEN IMAGE AND ANSWER ALL REQUIREMENTS: Requirement $1.$ Using the dual$-$rate method, what are the costs allocated to the dark chocolate division and the milk chocolate division when $($a$)$ variable costs are

allocated using the budgeted rate per round$-$trip and actual round$-$trips used by each division and when $($b$)$ fixed costs are allocated based on the budgeted rate per

round$-$trip and round$-$trips budgeted for each division?

Dark chocolate Milk chocolate

Variable costs

Fixed costs

Total costs

Requirement $2.$ From the viewpoint of the dark chocolate division, what are the effects of using the dual$-$rate method rather than the single$-$rate method?

The dual rate

how the fixed indirect cost component is treated. By using budgeted trips made, the dark chocolate division is

by

changes from its own budgeted usage or that of other divisions. When budgeted rates and actual trips are used for allocation, the dark chocolate division is assigned

amount for fixed costs as under the dual$-$rate method because it made

number of trips as budgeted.