Long Distance Company's Travel Department had the following budgeted costs for the coming year:

Variable costs	$34 per trip
Fixed costs	$143,360

	Yearly Trips	Monthly Peak Trips
West Sales Territory	110 trips	5
Midwest Sales Territory	170 trips	12
Southern Sales Territory	150 trips	15
Eastern Sales Territory	130 trips	8

The actual usage is as follows:

West Sales Territory	100 trips
Midwest Sales Territory	150 trips
Southern Sales Territory	160 trips
Eastern Sales Territory	140 trips

Using both a fixed and variable rate, what are the respective rates for fixed and variable per trip for the West Sales Territory? Fixed costs are allocated on the basis of monthly peak trips.

a.18.2%; $34

b.12.5%; $34

c.19.6%; $34

d.19%; $34

e.None of these choices are correct.