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

Actual number of employees for the current year $9,70030,000$

Long$-$run average number of employees $12,00032,000$

The amount of the service department$$s variable costs that should be charged to Department A is closest to:

Multiple Choice

$$48,500$

$$52,479$

$$49,743$

$$41,000$