L$05\mathrm{.}2,$

$5\mathrm{.}3)$ Wanderica makes software for managing real estate portfolios. Wanderica is implementing

activity$-$based costing in one of its departments, which has the following indirect costs and allocation base data:

Required

a$.$ Determine allocation rates for each cost driver listed above.

b$.$ Calculate cost allocations for each of the following customers $($BiG$6,$ SanTech, and Coastal$),$ based on their usage of

Wanderica's resources.