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

300,000

to

500,000

copies:

Fixed costs per year $66,000

Variable costs

4 cents (0.04) per copy

Budgeted

longrun usage in copies per year:

Marketing Department 110,000copies

Operations Department 390,000 copies

Budgeted amounts are used to calculate the allocation rates.

Actual usage for the year by the Marketing Department was 120,000

copies and by the Operations Department was 360,000 copies. If a

singlerate costallocation method is used, what amount of copying facility costs will be budgeted for the Marketing Department?

A.

$4,400

B.

$18,920

C.

$14,520

D.

$19,525