Ghia Manufacturing Corporation charges its Maintenance Department's service costs to two operating departments, Fabrication and Assembly. Charges are made on the basis of machine-hours. Information pertaining to machine-hours for the year follows: Budgeted machine-hours for the year Actual machine-hours for the year Percentage of peak-period capacity Fabrication 40,000 Assembly 120,000 45,000 23.2% 105,000 76.88 The following costs pertain to the Maintenance Department: Variable costs Fixed costs Budgeted For Year $ 200,000 $ 500,000 Actual For Year $ 240,000 $ 450,000 For performance evaluation purposes, how much of the Maintenance Department's variable cost should be charged to the Fabrication Department at year-end? Multiple Choice $36,000 $46,400 $50,000 $56,250