Company's power plant provides electricity to two producing departments. The annual budget for the power plant shows the following: Budgeted fixed costs $500,000 Budgeted variable costs per kilowatt hour $1 Actual annual costs incurred by the power plant were: Actual fixed costs $215,000 Actual variable costs $350,000 Additional annual data follows: Producing Department 1 Producing Department 2 Capacity available 250,000 kilowatt hours 150,000 kilowatt hours Capacity used 270,000 kilowatt hours 165,000 kilowatt hours Required:

A) Compute the amount of fixed costs allocated to each producing department. B) Compute the amount of variable costs allocated to each producing department.