Alxenor SA has a power plant designed and built to serve its three factories. Data for 2022 are as follows:

Actual fixed costs of the power plant were €1 million in 2022; actual variable costs, €2 million.
Required 1 Calculate the amount of power costs that would be allocated to Iraklion using a single-rate method.
2 Calculate the amount of power costs that would be allocated to Iraklion using a dual-rate method.

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Usage in kilowatt-hours Actual Factory Budget Kifisia 100 000 Iraklion 60 000 Chalandri 40 000 80 000 120 000 40 000