1. The fixed costs of operating the Spartan Corp. are $4,800,000 annually. Variable costs are incurred at the rate of $25 per maintenance-hour. On average, the company incurs 38,000 maintenance-hours per year. Budgeted and actual hours per user for 2019 are as follows:

   	Budgeted hours	Actual hours
   Building and grounds	10,000	9,800
   Administration	2,500	1,600
   Customer Service	18,000	22,500
   IT support	7,500	7,800
   Total	38,000	41,700

2. Assume that budgeted maintenance-hours are used to calculate the allocation rates.

3. Using a single-rate allocation and budgeted usage, how much will each department be allocated?
4. Using a dual-rate allocation with fixed costs allocated according to budgeted hours and variable costs allocated to actual hours, how much overhead will each department be allocated?