The cost of operating the human resource department of happytime foods inc. includes 216000 of fixed costs and 57600 of variable costs the department normally budgets 7200 human resource hours a year. Two departments receive human resource support, production and sales. Production is budgeted at 5040 hours year while sales is budgeted the remainder

A) In July production used 600 human resource hours and sales used 200 hours how much did each department receive in costs assuming a single rate is used based on budgeted hours

B) In august production used 500 human resource hours and sales used 200 hours. how much did each department receive in human resource costs assuming a dual-rate is used with budgeted usage for fixed costs and actual usage for variable cost?