John Doe recently joined Brannen University as the chief information officer of the University Computing Services Department. His assigned task is to help reduce the recurrent problem of cost overruns due to uncontrolled computer usage by the user community, while at the same time, not curtailing the use of information technology for research and teaching. To ensure goal congruence, which one of the following algorithms should be used to allocate the cost of the University Computing Services Department to other departments within the university?

A. Budgeted rate times budgeted hours of computer usage

B. Actual rate times budgeted hours of computer usage

C. Actual rate times actual hours of computer usage

D. Budgeted rate times actual hours of computer usage

The answer is D, but I am awarding the most points that to the one that can show how this is using a theoretical example as I can't understand or comprehend; I just know the answer, which doesn't help.