Exercise $12-36($Algo$)$ Single versus Dual Rates $($LO $12-6)$

Mackenzle Mining has two operating divisions, Northern and Southern, that share the common costs of the company's human resources $($HR$)$ department. The annual costs of the HR department total $$26,000,000$ a year: You have the following selected Information about the two divisions:

$\backslash$table$[[,\backslash$table$[[$Number of$],[$Employees$]],],[$Northern$,2,970,$$$248,$