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 t 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 foed 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 Actual ber of employees for the current year Long run average number of employees Department A 9,000 Department 30,000 12,000 32,000 The amount of the service department's fed costs that should be charged so Department is closest to Multiple Chance $229090 $251