Explanations for each step and concept would be appreciated.

Ampulla Production Studios charges the Sound Effects Department's costs to two operating departments, Audio and Video. Charges are made on the basis of labor-hours. Information pertaining to the labor-hours for the year follow: The following costs pertain to the Sound Effects Department: 11. How much of the Sound Effects Department's variable cost should be charged to the Video Department at yearend for performance evaluation purposes? A. $175,000 B. $175,500 C. $177,450 D. $191,100 E. None of the above 12. How much of the Sound Effects Department's fixed cost should be charged to the Audio department at year-end for performance evaluation purposes? A. $264,600 B. $283,500 C. $302,400 D. $307,125 E. None of the above