The Charmatz Corporation has a central copying facility. The copying facility has only two users, the Marketing Department and the Operations Department. The following data apply to the coming budget year:

Budgeted costs of operating the copying facility

For 400,000 to 600,000 copies:

Fixed costs per year $ 70 comma 000$70,000

Variable costs 22 cents (0.02) per copy

Budgeted longrun usage in copies per year:

Marketing Department 120,000copies

Operations Department 480,000copies

Budgeted amounts are used to calculate the allocation rates.

Actual usage for the year by the Marketing Department was 150,000 copies and by the Operations Department was 410,000 copies. If a singlerate costallocation method isused, what amount of copying facility costs will be budgeted for the Marketing Department?

A. $16,400

B. $17,400

C. $14,000

D. $2,400