Fox Company has the following data concerning the machine-hours in its operating departments: Fixed costs of the maintenance department ore budgeted at $30,000 per year. The fixed maintenance costs are incurred in order to service long-run average demand. The actual fixed maintenance cost was actually $32,000. How much fixed maintenance cost should be charged to Department B at the end of the year for performance evaluation purposes? $12,000 $14,400 $15,000 $18,000 Community Hospital has a Food Services Department that provides meals for all patients in the hospital. Budgeted and actual meals served for the month just ended are: Pediatrics Department Surgical Department Total meals The budgeted variable cost of meals for the month just ended was $I .25 per meal; the actual variable cost of meals for the month was $130,000. How much of the $I 30,000 actual Food Services cost for the month just completed should be kept in the Food Services Department and not charged to the other departments? $30,000 $5,000 $4,000 $0