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 not be charged to either department?

Multiple Choice

• $8,000

• $4,000

• $10,000

• $0