A data analyst engineer is trying to evaluate the indirect cost allocation for two Disneyland theme parks, and one is located in California and another one in Florida based on the estimate provided in the table below. The total indirect cost budget approved in 2018 Was $1.2 million for both parks. Determine the indirect cost allocation for both locations using the Activity-based Costing (ABC) method. Location Attendance Employee California 27.2 million 23,000 Florida 53.7 million 62,000 $324,700 (California) and $875,300 (Florida) $403,500 (Florida) and $796,500 (California) $324,700 (Florida) and $875,300 (California) $403,500 (California) and $796,500 (Florida)