Using the single$-$rate method, allocate the free appetizer costs to each restaurant and in total. Calculate the budgeted rate based on the budgeted number of free appetizers and allocate costs based on the actual number of free appetizers.

Using the dual$-$rate method, allocate the free appetizer costs to each restaurant and in total. Calculate the fixed cost rate using budgeted fixed costs and practical capacity. Variable costs are allocated using the budgeted variable cost rate and actual usage.