The Charmatz Corporation has a central copying facility. Its offices can supply up to $800,000$ copies per year. The copying facility has only two users, Department A and Department B$.$ The following data apply to the coming budget year:

Budgeted costs of Copy Support Department are:

Fixed costs per year $$70,000$ peryear

Variable costs $$0\mathrm{.}02$ per copy

The operating departments have estimated their usage as follows:

Department A $120,000$ copies

Department B

$480,000$ copies

Actual usage for the year was:

Department A

$150,000$ copies

Department B

$450,000$ copies

Budgeted amounts are used to calculate the allocation rates. Actual usage is used to allocate costs under the single$-$rate method. Actual usage is used to allocate variable costs and budgeted usage is used to allocate fixed costs under the dual$-$rate method. How will costs be allocated under the following conditions:

$($a$)$ single$-$rate cost$-$allocation method $($Round any intermediary calculations to the nearest cent.$)$

Department A

Department E

$($b$)$ dual$-$rate cost allocation method $($Round any intermediary calculations to the nearest cent.$)$