The charge by an Internal Service Fund department to other departments for a service should include

a. the direct cost to the fund of providing the service.

b. ithe direct cost to the fund of providing the service, plus a proportionate share of the fund’s variable overhead costs.

c. the direct cost to the fund of providing the service, plus a proportionate share of the fund’s total overhead costs.

d. the direct cost to the fund of providing the service, plus a proportionate share of the fund’s variable overhead costs, plus a reasonable cushion for contingencies and capital growth.

e. the direct cost to the fund of providing the service, plus a proportionate share of the fund’s total overhead costs, plus a reasonable cushion for contingencies and capital growth.