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Rooney Services Company has 51 employees, 34 of whom are assigned to Division A and 17 to Division B. Rooney incurred $308,550 of fringe benefits

Rooney Services Company has 51 employees, 34 of whom are assigned to Division A and 17 to Division B. Rooney incurred $308,550 of fringe benefits cost during year 2. Required Determine the amount of the fringe benefits cost to be allocated to Division A and to Division B.

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