Assume a company has only one service department and two operating departments (A and B). The service departments budgeted and actual variable costs for the period were $80,000 and $88,000, respectively. The budgeted and actual units of service provided to the operating departments were as follows:

	Budgeted Units of Service					Actual Units of Service
Department A			16,000					16,000
Department B			24,000					26,000
Total			40,000					42,000

The service departments variable costs that should be charged to Department B are closest to:

Multiple Choice

• $30,476.

• $54,476.

• $52,000.

• $48,000.