Q3. Explain the difference between Theoretical and Practical capacity in the context of a Retail Store and recommend how allocation of resources should be done. Q4. Arab Hotels in Dubai is a 350 room hotel complex with a shopping center and Q4. rab Hotels in Dubai is a 350 room hotel complex with a shopping center and a restaurant. As the CFO you are required to recommend the basis to be used for allocating the fixed costs to the three segments in 2023. You are presented with the following income statement information for 2022 : Please note that the data on the three serments ic ac follniuc. 3 You may choose to allocate the indirect costs based on direct costs; square feet or number of employees. The total fixed costs for 2022 was AED15,500,000. Allocate the fixed costs to the three segments using each of the three allocation bases suggested above. Analyse the results and recommend the future course of action based on the operating efficiency of each of the segments