The company has a separate division for each of its two products: dark chocolate and milk chocolate. Chocolat purchases ingredients from Wisconsin for its dark chocolate division and from Louisiana for its milk chocolate division. Both locations are the same distance from Chocolat's Palo Alto plant. Chocolat Inc. operates a fleet of trucks as a cost center that charges the divisions for variable costs (drivers and fuel) and fixed costs (vehicle depreciation, insurance, and registration fees) of operating the fleet. Each division is evaluated on the basis of its operating income. \begin{tabular}{|l|l|r|r|} \hline & \multicolumn{1}{|c|}{ A } & \multicolumn{1}{c|}{ B } & \multicolumn{1}{c|}{ C } \\ \hline 1 & & Budgeted & Actual \\ \hline 2 & Costs of truck fleet & $196,000 & $157,500 \\ \hline 3 & Numberofround-tripsfordarkchocolatedivision(PaloAltoplant-Wisconsin) & 45 & 45 \\ \hline & Numberofround-tripsformilkchocolatedivision(PaloAltoplant-Louisiana) & 35 & 30 \\ \hline \end{tabular} At the start of 2020 , the budgeted costs were The actual results for the 75 round-trips made in 2020 were 1. Using the dual-rate method, what are the costs allocated to the dark chocolate division and the milk chocolate division when (a) variable costs are allocated using the budgeted rate per round-trip and actual round-trips used by each division and when (b) fixed costs are allocated based on the budgeted rate per round-trip and round-trips budgeted for each division? 2. From the viewpoint of the dark chocolate division, what are the effects of using the dual-rate method rather than the single-rate method? Requirement 1. Using the dual-rate method, what are the costs allocated to the dark chocolate division and the milk chocolate division when (a) variable costs are allocated using the budgeted rate per round-trip and actual round-trips used by each division and when (b) fixed costs are allocated based on the budgeted rate per round-trip and round-trips budgeted for each division? Requirement 2. From the viewpoint of the dark chocolate division, what are the effects of using the dual-rate method rather than the single-rate method? The dual rate how the fixed indirect cost component is treated. By using budgeted trips made, the dark chocolate division is by changes from its own budgeted usage or that of other divisions. When budgeted rates and actual trips are used for allocation, the dark chocolate division is assigned amount for fixed costs as under the dual-rate method because it made number of trips as budgeted. The dual rate how the fixed indirect cost component is treated. By using budgeted trips made, the dark chocolat ihanges from its own budgeted usage or that of other divisions. When budgeted rate: rallocation, the dark chocolate division is assigned amount for fixed costs od because it made number of trips as budgeted. dark chocolate division is by changes from its own budgeted usage or that of other divisions. When budgeted rates and actual :ation, the dark chocolate division is assigned amount for fixed costs as under th cause it made number of trips as budgeted. affected unaffected The dual rate how the fixed indirect cost component is treated. By using budgeted trips made, the dark chocolate division is by changes from its own budgeted usage or that of other divisions. When budgeted rates and actual trips are used for allocation, the dark chocolate division is assigned amount for fixed costs as under the dual-rate method because it made number of trips as 1 a different the same The dual rate how the fixed indirect cost cor using budgeted trips made, the dark chocolate division is by changes from its owr lat of other divisions. When budgeted rates and actual trips are used for allocation, the dark assigned amount for fixed costs as under the dual-rate method because it made number of trips as budgeted