AllocationFixed and Variable costs, Budgeted Fixed and Variable Costs Biotechtron, Inc., has two research laboratories in the Southwest, one m Yuma, Arizona, and the other in Bemahilo, New Mexico. The owner of Biotechtron centralized the legal services function in the Yurna office and had both laboratories send any legal questions or issues to the Yuma office. The legal services support center has budgeted fixed costs of $172,000 per year and a budgeted variable rate of $65 per hour of professional time. The normal usage of the legal services center is 3, 360 hours per year for the Yuma office and 1,440 hours per year for the Bernallio office. The corresponds to the expected usage for the coming year Required: 1. Determine the amount of legal services support center costs that should be assapned to each office. In your computations, conry catio values out to two decirtal pluont. Round your final answers to the nearest dollar il rounding is required. Yumna Bernaldo 2. Since the offices produce services, not tangible products, what purpose is served by allocating the budgeted costa? 2. Now, assume that during the year, the legal service center incurred actuat fixed costs of $174,700 and actual vorable control $270, 850, It delivered 4,150 hours of professional time-2,900 hours to Yumns and 1.250 hours to Bernatilo. Determine the amount of the legal services center's costs that should be allocated to each office Yamna Berrado 1. Did the costs allocated differ from the costs incurred by the legal services center