Nathan Company has an Equipment Services Department that performs all needed maintenance work on the equipment in the company's Fabrication and Assembly Departments. Cost of the equipment Services Department are allocated to the Fabrication and Assembly Departments on the basis of direct labor-hours. Data for the year just completed follow:

	Fabrication	Assembly	Total
Budgeted direct labor-hours	20,000	60,000	80,000
Actual direct labor-hours	30,000	70,000	100,000
Peak-period direct labor-hours	40,000	80,000	120,000

For the year just ended, the company budgeted its variable maintenance costs at $200,000 for the year. Actual Variable maintenance costs for the yer totaled $275,000. How much (if any) of the $275,000 in variable maintenance cost should not be charged to the Fabrication and Assembly Departments? A) $0 B) $75,000 C) $25,000 D) $108,000 The correct answer is C ($25,000). Please show all steps of how to get that