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The Canterbury power plant services all manufacturing departments of Kakariki Engineering. The Canterbury plant's budget for next year has been expressed in the following monthly

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The Canterbury power plant services all manufacturing departments of Kakariki Engineering. The Canterbury plant's budget for next year has been expressed in the following monthly terms: Manufacturing Needed at practical Average expected department capacity production level monthly usage (Kw-h) (Kw-h) Christchurch 12 000 10 000 Dunedin 19 000 7 000 Hokitika 14 000 9 000 Nelson 32 000 12 000 Total 77 000 38 000 The expected monthly costs for operating the power plant during the budget year are $15 000; $6 000 variable and $9 000 fixed. Compute the difference between using the dual-rate method (using separate cost pools for the variable and fixed costs, in which variable costs are allocated on the basis of expected monthly usage and fixed costs are allocated on the basis of practical capacity) and the single rate method (costs are allocated based on practical capacity). Enter the answer (put absolute amount) below

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