1. A business has 400 employees, with 240 in Division A and 160 in Division B. The total fringe benefits cost for the year is $4,000,000. How much of this cost should be attributed to each division?
2. With 160 employees, Division Alpha and Division Beta with 80 employees each, a corporation spent $1,600,000 on fringe benefits in 2020. How would you allocate this cost between Division Alpha and Division Beta?