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-Capacity available =250,000 kilowatt hours

Producing Department 1-Capacity used = 270,000 kilowatt hours

Producing Department 2-Capacity available =150,000 kilowatt hours Producing Department 2-Capacity used = 165,000 kilowatt hour

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.