14-23 Fixed cost allocation. 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 $10,000 per month. The owners of the restaurants need to decide how to divide the $10,000 cost. The actual usage, planned usage, and practical capacity in the month of May was: Actual Parking Planned Parking Practical Capacity Restaurant Spots Usedts Parking ,500 1,400 1,300 1,600 1,300 ,100 2,000 1,500 1,500