Organic Laboratories allocates research and development costs to its three research facilities based on each facility's total an
nual revenue from new product developments: Facility location Kentucky Arizona Illinois Total New product revenue $ 56,000,000 $ 100,000,000 $ 84,000,000 $ 240,000,000 Research & Development $ 60,000,000 Using revenue as an allocation base, the amount of costs allocated to the Illinois research facility is calculated to be: Multiple Choice $14,000,000. $28,000,000. $33,000,000. $17,000,000. $21,000,000.