The general managers $($GMs$)$ over the cheese and yogurt divisions are being evaluated. Support department costs include Janitorial $($$$150,700)$ and Maintenance $($$$300,200).$ The Janitorial costs remain relatively fixed from quarter to quarter. Maintenance costs, however, vary with respect to the number of service calls made each quarter. The joint cost of processing milk before the split$-$off point for yogurt and cheese is $$755,000$ for the quarter. Yogurt sells at higher margins than cheese $($at split$-$off as well as after further processing$),$ but is equally difficult to produce as cheese.

a$.$ Identify the method of support department cost allocation that matches the given situation.