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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. Its total actual variable costs were $211.000. The service department's budgeted and actual fixed 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 current 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 8: Department Department Actual number of employees for the current year 9,000 30,000 Long-run average number of employees 12,000 32.000 The amount of the service department's fixed costs that should be charged to Department is closest to: Multiple Choice $218.182 $229.090 7 Actual number of employees for the current year Long-run average number of employees 9,000 12,000 30,000 32,000 The amount of the service department's fixed costs that should be charged to Department is closest to Multiple Choice $218.182 $229,090 $154,839 $162,581