Riley's Land Management Company has $27,000 in indirect costs operating her company. She has identified three activities that drive these indirect cost and created three related cost pools as detailed below: Activities Costs Cost-drivers Labor Hours $24,000 600 hours Gas $1,800 500 gallons Invoices Total costs $1,200 $27,000 250 invoices Riley has three divisions. Each division uses different amount of the cost driving activities as described below. Department Lawn Bush Plowing Total Labor hours (hours) 330 210 600 Gas (gallons) 130 30 500 Invoices (invoices) ? 70 240 250 What would be the allocation rate used to assign costs to the divisions if all indirect costs were allocated using gallons of gas used as the only allocation base