Problem 6-69 (Static) Predetermined Rates and Product Profitability: Two-Stage Cost Allocation (LO 6-1, 2,3) Harmon Recycling Services (HRS), a not-for-profit organization, has two drop-off centers, Westside and Eastside. The company is considering using a two-stage cost allocation system and wonts to assess the effects on reported product profits. More detalled financial information for HRS follows The company plans to use Clients to allocate user-related costs and Staff Costs to allocote staff-related costs. Based on the rates computed in requirement (a), what is the surplus (revenues minus costs) for each service? Note: Negative amounts should be indicated by a minus sign