Illumination Corporation operates one central plant that has two divisions, the Flashlight Division and the Night Light Division. The following data apply to the coming budget year: Budgeted costs of operating the plant for 2000 to 3000 hours: Fixed operating costs per year $500,000 Variable operating costs $850 per hour Budgeted long-run usage per year: Flashlight Division 2000 hours Night Light Division 1000 hours Practical capacity 4000 hours Assume that practical capacity is used to calculate the allocation rates. If a dual-rate cost-allocation method is used, what amount of operating costs will be budgeted for the Night Light Division? A) $930,000 B) $950,000 C) $975,000 D) $780,000