Charmatz Corp has a central copying facility. The copying facility has only two users, the Marketing Dept and the Operations Dept. If a single rate cost assignment is used, what amount of plan copying facility costs will be assigned to the Marketing Dept?

Plan costs of the copying facility: Fixed costs per year $60,000 Variable costs $0.03 per copy

Copies per year: Plan: Marketing 120,000 Operations 380,000 Actual: Marketing 80,000 Operations 360,000

A: $3,600 B: $14,400 C: $18,000 D: $16,800