Required information The municipal water and desalination utility in a Califomia city currently allocates some costs for maintenance shop workers to pumping stations based on the number of pumps at each station. At the last Director's Semiannual Meeting, a suggestion was made to change the allocation basis to the number of trips that pump service personnel make to each station because some stations have old pumps that require more maintenance. Information about the stotions is below. The indirect cost budget is $32,000 per pump. Allocate the budget to each station based on the number of service trips