The allocation for site 1 is $ .

The allocation for site 2 is $ .

The allocation for site 3 is $ .

The allocation for site 4 is $ .

Historically, The Travel Club has distributed advertising costs to its resort sites in Europe on the basis of the size of the resort budget. For this year, in round numbers, the budgets and allocation of $1 million advertising indirect costs are as follows to the four sites: Site 2 3 million 300,000 1 2 million 200,000 Budget, $ Allocation, $ 3 4 million 400,000 4 1 million 100,000 1 3925 Site 2 3625 3 7700 4 850 Guests Determine the allocation if the ABC method is used with a new basis. Define the activity as the advertising department at each resort. The cost driver is the number of guests during the year. Site 2 3625 4 3 7700 Guests 3925 850