x Data table Manufacturing Department Needed at Practical Capacity Production Level (Kilowatt-Hours) 12,000 25,000 Average Expected Monthly Usage (Kilowatt-Hours) 17,000 15,000 Livonia Warren Dearborn 15,000 18,000 19,000 19,000 Westland 70,000 70,000 Total Print Done The Cleveland power plant that services all manufacturing departments of MidWest Engineering has a budget for the coming year. This budget has been expressed in the following monthly terms: Click the icon to view the budgeted data.) The expected monthly costs for operating the power plant during the budget year are 525,900: $14,000 variable and $11,900 fixed. Read the requirements Requirement 1. Assume that a single cost pool is used for the power plant costs. What budgeted arounts will be allocated to each manufacturing department if (a) the rate is calculated based on practical capacity and costs are allocated based on practical capacity and (b) the rate is calculated based on expected monthly usage and costs are allocated based on expected monthly usage? (Round the budgeted rate to the nearest cent.) (a) (b) Budgeted rate per hour: Livonia Warren Dearbom Westland Total Requirement 2. Assume e dual-rate method is used with separate cost pools for the variable and fixed costs. Variable costs are allocated on the basis of expected monthly usage. Fixed costs are allocated on the basis of practical capacity. What budgeted amounts will be allocated to each manufacturing department? Why might you prefer the dual-rate method? Begin by calculating the budgeted amounts that will be allocated to each manufacturing department. Variable Fixed Total Budgeted rale per hour: Livonia Warren Dearborn Westland Total Why might you prefer the dual-rate method