Robert Company has two production depts, Assembly and Finishing. The Maintenance Dept serves both production depts. Cost driver for maintenance costs are direct labor hours (DLH). Plan FC for Maintenance are $30,000. Plan VC are $5.00 per DLH. Actual maintenance dept costs are $36,000 fixed and $100,000 variable. Other relevant data follow. Plan variable Maintenance cost assigned to the Assembly Dept should be

Assembly Finishing plan DLH 20,000 15,000 actual DLH used 15,000 9,000

A: $75,000 B: $62,500 C: $100,000 D: $48,000