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

Mackenzie 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 $$21,000,000$ a year. You have the following selected information about the two divisions:

$\backslash$table$[[,\backslash$table$[[$Number of$],[$Employees$]],\backslash$table$[[$Wage and Salary$],[$Expense $($$$000)$