Jerry and Lewis, a large law firm, utilizes an internal centralized printing center to serve its three departments: Individuals, Corporate, and Trust. The costs of the printing department include fixed costs of $69,190 and variable costs of $0.04 per page. Total estimated print pages are estimated to be 330,000 pages. Individuals are estimated to use 130,000; Corporate will use 165,000 and 35,000 from the trust area.

1. Assuming a single charging rate is used, what would be the charge per page? (round to the nearest cent)

A. $0.04

B. $0.25

C. $0.21

D. $0.17

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2. If the Corporate Department used 190,000 pages, what would be the printing charges for the Corporate Department? (round to the nearest cent)

A. $ 47500

B. $39900

C. $7600

D. $42195

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3. If the total pages printed were 340,000, which of the following statements is correct?

a. The printing costs allocated to all departments would be $85,000.

b. The printing department would expect to incur costs of $82,790.

c. Any extra amount charged is due to the fixed costs being charged as if they were variable costs.

d. All of these.