Quinlan Trust Corporation has two service departments: actuary and economic analysis. Quinlan also has three operating departments: annuity, fund management, and employee benefit services. The annual costs of operating the service departments are $572,000 for actuary and $858,000 for economic analysis. Quinlan uses the direct method to allocate service center costs to operating departments. Other relevant data follow.

*The operating costs are measured before allocating service center costs Use operating costs as the cost driver for allocating service center costs to operating d Note: Round "Allocation Rate" to 2 decimal places. Use revenue as the cost driver for allocating service center costs to operating departments. Note: Round "Allocation Rate" to 2 decimal places