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Dean Moore, in the accounting department, has been asked to determine the total cost of each operating unit. The information

systems department allocates costs based on the hours used. At the same time, facilities allocate costs based on the square

footage. The company currently uses the reciprocal method to allocate support department costs. $($Do not round the intermediate

calculations. Round answers to $0$ decimal places, e$.$g$.5,275.)$

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