I’m having a hard time understanding the direct cost allocation method for Anthony’s Orchard.

I’m having a hard time understanding the direct cost allocation method for Anthony’s Orchard. Although I’ve unlocked the document and can see the solution, can someone explain the usage percentages and how they relate to each operating division?

http://mym.cdn.laureate-media.com/2dett4d/Walden/ACCT/6130/mm/anthony_orchard_website/2011_financials.htm

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