Andover, Inc., has two producing departments. Each producing department is held responsible for a share of the costs of a support department. Actual and budgeted data are as follows Support department hours used Department X 12,000 4.200 16.000 Total hours Support department costs Actual support department costs Budgeted fixed department costs Budgeted variable rate per hour $48,000 20,000 2.50 Normal support department usage is 8,000 hours each for Department X and Department . Assuming the direct method is used and the purpose is performance evaluation, sup department costs allocated to Department X are , $36,000. Ob. $45,000. c.$36,400. d. $40,000