Question 4 Shamrock Associates rents space to landscape design business and an environmental consulting business. Shamrock Associates provides payroll/tax reporting services and custodial services as part of the rental contract. To determine the monthly rental fee, Shamrock Associates must allocate the payroll/tax reporting costs and the custodial services costs to the landscape design business and the environmental consulting. Payroll/tax reporting services are allocated based on number of employees and custodial services are allocated based on space occupied. Costs reported are for the year. Direct costs # employees Space occupied (m2) Payroll/Tax Reporting Services $54,400 2 1,020 Custodial Services $43,900 3 1,020 Pet Store $69,900 5 3,220 Grooming $95,000 7 4,700 If Shamrock Associates uses the direct method to allocate costs, what are the monthly rental charges for the landscape design business and the environmental consulting business? (Hint: First, allocate the payroll/tax reporting services costs and the custodial services costs to the landscape design business and the environmental consulting business. Then, add the direct costs and allocated costs together and divide by 12 (months in a year).) (Round intermediate calculations to 6 decimal places, e.g. 1.246873 and final answers to 0 decimal places, e.g. 125.) Pet Store Pet Grooming Monthly rental charges