Saras Candie Co is a medium-size company located in Toronto, Ontario. The company specializes in manufacturing and selling luxury soy candies nchly scentead with high quality fragrance oils To assure the quality of its products, the company established its quality assurance department. The annuat costs of this department indide s217,000 of fired conts and $166,000 of variable costs for the fiscal 2022, the department estimated the annual budget to include 18.500 inspection hours. Inspections are required by the receiving and manufacturing departments. the recelving department budgeted 6.850 inspection hours, whereas the manufacturing departmerit budgeted for the remaining hours: Required: 1. In March, the recekving department used 630 inspection hours and manufacturing used 1,035 hours. How much did each department receive in quaility assurance costs rassumeng a sitgle rate is used based on budgeted hours? (4 markst 2. In April, the receving department used 590 inspection hours and manufacturing used 920 hours. How much did each department recene in quanity assurance costs assuming a dual fate is used with budgeted usage for fixed costs and actual usage for varable costs? (8 marks) 3. Bised on your analysis in part 1 and 2 . Which method would you recommend being used? Why? ( 3 marks)