Harmon Recycling Services $($HRS$),$ a not$-$for$-$profit organization, has two drop$-$off centers, Westside and Eastside. The company is considering using a two$-$stage cost allocation system and wants to assess the effects on reported product profits.

More detailed financial information for HRS follows:

$\backslash$table$[[$Clients$,$Eastside,Westside,Total$],[$Revenues$,25,000,6,250,31,250],[$Staff hours,$$1,440,000,$$$960,000,$$$2,400,000$