Accounting question

1. A firm has 300 employees, divided into two divisions: Division 1 with 200 employees and Division 2 with 100 employees. If the total fringe benefits cost for the year is $3,000,000, how would you divide this cost between the two divisions?

2. At Corporation PQR, there are 180 employees split between Department Alpha and Department Beta (80 employees). The total fringe benefits cost for the year is $1,800,000. How should this cost be distributed between the two departments?