Assume a company has ooly one cervice department and two operating departments (Aand B). Ihe service departments budgeted variable costs in total and en a per unit tasis were $200000 and $5, reapectively. Its folal actuil variathe costs were $207000. The service departmens's budgeted and actual foed costs were $300,000 and $312000, respectively. The service departments varlable costs are allocated to the operating departments based on actual number of employece for the currerl year whereas its fixed costs are allocated based on the long run average number of employees in the opecating departments. The following additional information was provided for Depautments A and B : The 1otal amount of service department costs that should not be charged to either deportment is closest to: Mistiplectesice 42,4000 52.090 521000 Assume a company has ooly one cervice department and two operating departments (Aand B). Ihe service departments budgeted variable costs in total and en a per unit tasis were $200000 and $5, reapectively. Its folal actuil variathe costs were $207000. The service departmens's budgeted and actual foed costs were $300,000 and $312000, respectively. The service departments varlable costs are allocated to the operating departments based on actual number of employece for the currerl year whereas its fixed costs are allocated based on the long run average number of employees in the opecating departments. The following additional information was provided for Depautments A and B : The 1otal amount of service department costs that should not be charged to either deportment is closest to: Mistiplectesice 42,4000 52.090 521000