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The practical capacity level of all 4 plants combined is 60,000 kilowatts divided among Kingston, Bartica, Anna Regina and Vreed-en- Hoop in the ratio of

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The practical capacity level of all 4 plants combined is 60,000 kilowatts divided among Kingston, Bartica, Anna Regina and Vreed-en- Hoop in the ratio of 2:3:4:6. The average expected usage is 35,000 kilowatts dispatched among the plants in the ratio of 1:1:2:3. The expected costs for operating the power plants during the budget year are $50,000: $12,000 variable and $38,000 fixed. Assume the dual-rate method is used with separate cost pools for the variable and fixed costs. Variable costs are allocated on the basis of expected usage. Fixed costs are allocated on the basis of practical capacity. What budgeted amounts will be allocated to each power plant

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