Brown Ltd$.$ has a central copying facility. The copying facility has only two users,

the Marketing Department and the Operations Department. Brown uses budgeted

rates to allocate $OH.$ The following data apply to the coming budget year:

Budgeted costs of operating the copying facility:

Fixed costs per year

$$30,000$

Variable costs

$3$ cents $($$$0\mathrm{.}03)$ per copy

Budgeted usage for the year:

Marketing Department

$60,000$ copies

Operations Department

$190,000$ copies

Budgeted amounts are used to calculate the allocation rates for fixed costs.

Actual usage for the year:

Marketing Department $,40,000$ copies

Operations Department $180,000$ copies

Required:

If a single$-$rate cost$-$allocation method is used, what amount of copying

facility costs will be budgeted $($using budgeted usage$)$ for the Marketing

Department?

If a single$-$rate cost$-$allocation method is used, what amount of copying facility

costs will be allocated to the Marketing Department? Assume actual usage is

used to allocate copying costs.

If a dual$-$rate cost$-$allocation method is used, what amount of cost will be

allocated to the Marketing Department? Assume budgeted usage is used to

allocate fixed operating costs and actual usage is used to allocate variable

operating costs.