I need help with Part B$.$ I have tried every computation I can think of and I still cannot figure this out.

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:

The company plans to use Clients to allocate user$-$related costs and Staff Costs to allocate staff$-$related costs.

An accounting student from the local college working on a related project at HRS as a part of a course, suggested a further revision

after an analysis of the general operating accounts. Specifically, the student suggested that the staff$-$related costs should be separated

into two cost pools instead of one. One pool would be allocated based on staff hours and the other pool allocated based on staff

costs.

The general operating costs could be summarized as follows:

Required:

a$.$ Compute the predetermined overhead rate used to apply the three general operating cost pools to the two center $($Eastside and

Westside$)$ assuming HRS uses the the student's proposed two$-$stage cost system to allocate general operating costs.

b$.$ Based on the rates computed in requirement $($a$),$ what is the surplus $($revenues minus costs$)$ for each service?

Answer is complete but not entirely correct.

Complete this question by entering your answers in the tabs below.

Required A

Required B

Compute the predetermined overhead rate used to apply the three general operating cost pools to the two center $($Eastside

and Westside$)$ assuming HRS uses the the student's proposed two$-$stage cost system to allocate general operating costs.

Note: Round your answers to $2$ decimal places.

Answer is complete but not entirely correct.

Complete this question by entering your answers in the tabs below.

Based on the rates computed in requirement $($a$),$ what is the surplus $($revenues minus costs$)$ for each service?

Note: Do not round intermediate calculations. Negative amounts should be indicated by a minus sign.