A business uses a dual rate to allocate indirect manufacturing costs to fresh and frozen orange juice products. Variable costs are based on actual production units while fixed costs are based on budgeted production units. The per unit rates are $8 for variable and $12 for fixed. The budgeted production was 20,000 fresh and 10,000 frozen units, while actual production was 22,000 fresh and 8,000 frozen units. The amounts allocated to each production line are: