Assume a company has only one service department and two operating departments (A and B). The service departments budgeted and actual fixed costs for the period were $100,000 and $110,000, respectively. The peak-period units of service and actual units of service for the operating departments were as follows:

	Peak-Period Units of Service	Actual Units of Service
Department A	20,000	18,000
Department B	30,000	28,000
Total	50,000	46,000

How much of the service departments fixed costs should be charged to Department A?

Multiple Choice

• $44,000

• $43,043

• $40,000

• $39,130