The fixed costs of operating the maintenance facility of General Hospital are $4,500,000 annually. Variable costs are incurred at the rate of $30 per maintenance-hour. The facility averages 40,000 maintenance-hours a year. Budgeted and actual hours per user for 2020 are as follows: Actual hours Building and grounds Operating and emergency Patient care Administration Total Budgeted hours 10,000 8,000 21,000 1,000 40,000 12,000 8,000 22,000 1,200 43,200 Assume that budgeted maintenance-hours are used to calculate the allocation rates. a. Required: If a single-rate cost-allocation method is used, what amount of maintenance cost will be allocated to each department based on ACTUAL usage? b. If a dual-rate cost-allocation method is used, what amount of maintenance cost will be BUDGETED for each department