Robert Company's power plant provides electricity to two producing departments. The annual budget for the power plant shows the following:

Budgeted fixed costs $500,000

Budgeted variable costs per kilowatt hour $1

Actual annual costs incurred by the power plant were:

Actual fixed costs $215,000

Actual variable costs $350,000

Additional annual data follows:

Producing Department 1 Producing Department 2

Capacity available 250,000 kilowatt hours 150,000 kilowatt hours

Capacity used 270,000 kilowatt hours 165,000 kilowatt hours

Required:

A) Compute the amount of fixed costs allocated to each producing department.

B) Compute the amount of variable costs allocated to each producing department.