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 B: Department A Department B 10,100 30,000 12,000 32,000 Actual number of employees for the current year Long-run average number of employees The total amount of service depent costs that should be charged to Department A is closest to: Note: Do not round your intermediate calculations. Multiple Choice $134,318. $138,301. $132,318. $140,101. C Assume Division A has provided the following information regarding the one product that it manufactures and sells on the outside market: Selling price per unit (on the outside market) Variable cost per unit $ 101.00 $ 63.00 Fixed costs per unit (based on capacity) Capacity in units $ 10.00 30,000 Division A has been offered the opportunity to sell 5,000 units of its only product to another division within the same company. If Division A is currently selling 26,000 units on the outside market, what is the lowest acceptable transfer price for Division A if it were to sell 5,000 units to the other division? Multiple Choice $91.60 $80.60 $70.60 $71.60