This question and the one that follows are based on the following information: XYZ Inc. makes superfood for household pets and has a central food testing laboratory. The laboratory has four users, the Cat Food Department, the Dog Food Department, the Snake Food Department and the Bird Food Department. The following data apply to the coming budget year: Budgeted costs of operating the testing laboratory for 10,000 to 40,000 technician hours per year: $4,500,000 Fixed costs per year variable costs per technician hour $30 Budgeted long-run usage of technician hours per year: Cat Food Dept. Dog Food Dept. Snake Food Dept. Bird Food Dept. 10,000 21,000 1,000 2,000 Budgeted amounts are used to calculate the allocation rates. Actual usage of technician hours for the year was: 12,000 22,000 Cat Food Dept. Dog Food Dept. Snake Food Dept. Bird Food Dept. 700 1,000 If a dual-rate cost-allocation method is used, what amount of testing laboratory costs will be allocated to the Dog Food Department? $5,374.286 $1,683,529 $3,439,412 $3,409,412 $3,571,765