The Fight Da Virus Corporation has a central materials laboratory. The laboratory has only two users, the Fast Action Department and the Slow Release Department. The following data apply to the coming budget year: Budgeted costs of operating the materials laboratory for 100,000 to 200,000 technician hours per year: Fixed costs per year $6,000,000 Variable costs $80 per technician hour Budgeted long-run usage in hours per year: Fast Action Department 90,000 technician hours Slow Release Department 70,000 technician hours Budgeted amounts are used to calculate the allocation rates. Actual usage for the year by the Fast Action Department was 60,000 technician hours and by the Slow Release Department was 65,000 technician hours. If a dual-rate cost-allocation method is used, what amount of materials laboratory costs will be budgeted for the Fast Action Department? A) $10,575,000 B) $8,225,000 C) $18,800,000 D) $16,000,000