Thornton Trust Corporation has two service departments: actuary and economic analysis. Thornton also has three operating departments: annuity, fund management, and employee benefit services. The annual costs of operating the service departments are $644,800 for actuary and $967,200 for economic analysis. Thornton uses the direct method to allocate service center costs to operating departments. Other relevant data follow: $ Annuity Fund management Employee benefit services Operating Costs* $ 660,000 1,060,000 760,000 Revenue 624,000 1,350,000 1,250,000 *The operating costs are measured before allocating service center costs. Required a. Use operating costs as the cost driver for allocating service center costs to operating departments. b. Use revenue as the cost driver for allocating service center costs to operating departments. Complete this question by entering your answers in the tabs below. Required A Required B Use operating costs as the cost driver for allocating service center costs to operating departments. (Round "Allocation Rate" to 2 decimal places.) Allocation of actuary cost: Department Allocation Rate x Weight of Base = Allocated Cost Annuity Fund management EBS Total allocated cost Allocation of economic analysis cost: Department Allocation Rate x Weight of Base = Allocated Cost Annuity Fund management EBS Total allocated cost X