The fixed costs of Baxter Company's personnel department are allocated to operating departments on the basis of direct labor-hours. The following data have been provided:

Operating X Department Y

Direct-labor hours-long-run average- 15000 10000

Direct-labor hours-Actual 10000 6000

The fixed costs of the personnel department are budgeted at $56,000 per year and are incurred in order to support long-run average requirements. How much of this fixed cost should be charged to Operating Department X at the end of the year for performance evaluation purposes:

a. 35000

b. 33600

c. 52500

d. 22400