Thames Electronics Company has two operating divisions-an Analog Division and a Digital Division. The company has a cafeteria that serves the employees of both divisions and pays all the cost of the meals. The fixed costs of the cafeteria are determined by peak-period requirements. At peak-load, the two divisions are responsible for meals as follows: For September, due to unexpected layoffs of employees during the month, the number of meals served to the Analog Division was substantially smaller than the earlier estimate. Cost records in the cafeteria show the following: How much of the actual cafeteria cost should be charged to the two divisions together for September? A. $ 231,800 B. $ 236,800 C. $ 228,800 D. $ 267,800 E. None of the above