The Millbridge tax collector’s office spent $32,000 in the first quarter of the year, during which it processed 8,000 tax bills. It took a total of 1,000 hours of clerical time to process the tax...

The Millbridge tax collector’s office spent $32,000 in the first quarter of the year, during which it processed 8,000 tax bills. It took a total of 1,000 hours of clerical time to process the tax bills. What are two possible allocation bases and rates?

Use the information in the table on the previous page to allocate costs to the mission centers using the direct distribution method.