16 Assume a company has only one service department and two operating departments (A and B The service department's budgeted variable costs in total and on a per unit basis were $200,000 and $5, respectively actual variable costs were $211,000. The service department's budgeted and actual fed costs were $300,000 and $315,000, respectively. The service department's variable costs are allocated to the operating departments based on actual number of employees for the curent year, whereas its fixed costs are allocated based on the long run average number of employees in the operating departments The following additional information was provided for Departments A and Actual munber of employees for the current year Lang-run average number of employees Department A Department 9,000 12,000 30,000 32,000 The total budgeted number of employees that must have been used by the service department to caloue its budgeted variable cost per unit Mute Che 000 1000 44,000 420 3000