Three restaurants in a downtown area of a large city have decided to share a valet service and parking lot for their customers. The cost of the service and lot is $15,000 per month. The owners of the restaurants need to decide how to divide the $15,000 cost. The actual usage, planned usage, and practical capacity in the month of May was

1. Allocate the fixed cost to each restaurant using actual, planned, and capacity usage measures.,

2. In this situation, which method of allocation makes the mostsense?