Job Order/Batch Costing Question No. 2 Budgeted fixed costs Budgeted variable costs per kilowatt hour (kWh) $70,000 $ 0.18 Additional data for 19X3: Dept. X Dept. Y Long-run demand (kWh) 420,000 280,000 Budgeted for 19X3 (kWh) 310,000 200,000 Actual for 19X3 (kWh) 320,000 160,000 Actual power plant costs for 19X3 are: Fixed $78,000 Variable $90,000 Required: Compute the 19X3 allocation of power plant costs to departments X and Y: a. Fixed b. Variable Dept. X $ $ Dep. Y $ $